[Budget of the United States Government]
[V. Investing in the Common Good: Program Performance in Federal Functions]
[32. Detailed Functional Tables]
[From the U.S. Government Publishing Office, www.gpo.gov]


[[Page 309]]

 
                     32.  DETAILED FUNCTIONAL TABLES

                                             Table 32-1. BUDGET AUTHORITY BY FUNCTION, CATEGORY AND PROGRAM
                                                                (In millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                              Estimate
                     Function and Program                          1999    -----------------------------------------------------------------------------
                                                                 Actual         2000         2001         2002         2003         2004         2005
--------------------------------------------------------------------------------------------------------------------------------------------------------
050 National defense:
  Discretionary:
    Department of Defense--Military:
      Military personnel.....................................      70,649       73,692       75,801       78,449       80,390       83,085       85,585
      Operation and maintenance..............................     104,777      104,646      109,064      107,264      108,891      112,009      114,559
      Procurement............................................      50,920       54,208       60,272       63,021       66,710       67,652       70,931
      Research, development, test and evaluation.............      38,290       38,357       37,863       38,371       37,564       37,452       36,361
      Military construction..................................       5,406        4,794        4,549        4,275        3,805        4,576        5,368
      Family housing.........................................       3,591        3,597        3,484        3,708        3,863        3,983        4,085
      Revolving, management and trust funds..................         937        1,624        1,136          778          741          450          459
                                                              ------------------------------------------------------------------------------------------
       Total, Department of Defense--Military................     274,570      280,918      292,169      295,866      301,964      309,207      317,348
                                                              ------------------------------------------------------------------------------------------
    Atomic energy defense activities:
      Department of Energy...................................      12,443       11,990       12,909       12,994       13,252       13,589       13,735
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          17           17           17           18           18
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Department of Energy.........................      12,443       11,990       12,926       13,011       13,269       13,607       13,753
                                                              ------------------------------------------------------------------------------------------
      Formerly utilized sites remedial action................         140          150          140          140          142          145          148
      Defense nuclear facilities safety board................          17           17           18           18           18           19           19
                                                              ------------------------------------------------------------------------------------------
       Total, Atomic energy defense activities...............      12,600       12,157       13,084       13,169       13,429       13,771       13,920
                                                              ------------------------------------------------------------------------------------------
    Defense-related activities:
      Discretionary programs.................................         947          993        1,034        1,034        1,045        1,073        1,096
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................     288,117      294,068      306,287      310,069      316,438      324,051      332,364
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Department of Defense--Military:
      Revolving, trust and other DoD mandatory...............       4,822          358          322          341          342          342          341
      Offsetting receipts....................................        -994       -1,352       -1,404       -1,410       -1,374       -1,259       -1,274
                                                              ------------------------------------------------------------------------------------------
       Total, Department of Defense--Military................       3,828         -994       -1,082       -1,069       -1,032         -917         -933
                                                              ------------------------------------------------------------------------------------------
    Defense-related activities:
      Mandatory programs.....................................         202          209          216          228          239          252          261
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................       4,030         -785         -866         -841         -793         -665         -672
                                                              ------------------------------------------------------------------------------------------
   Total, National defense...................................     292,147      293,283      305,421      309,228      315,645      323,386      331,692
                                                              ==========================================================================================

[[Page 310]]


150 International affairs:
  Discretionary:
    International development, humanitarian assistance:
      Development assistance and operating expenses..........       1,719        1,765        2,012        2,012        2,035        2,087        2,133
      Multilateral development banks (MDB's).................       1,529        1,446        1,624        1,901        1,814        1,732        1,768
      Assistance for the New Independent States..............         587          836          830          830          840          861          880
      Food aid...............................................       1,011          800          837          837          847          868          887
      Refugee programs.......................................       1,099          634          678          678          686          703          718
      Assistance for Central and Eastern Europe..............         436          728          610          610          617          633          646
      Voluntary contributions to international organizations.         308          294          356          356          360          369          377
      Peace Corps............................................         256          244          275          275          278          285          291
      Central America and Caribbean emergency disaster                592          -10   ...........  ...........  ...........  ...........  ...........
       recovery fund.........................................
      Other development and humanitarian assistance..........       1,440        1,805        1,340        1,346        1,362        1,396        1,425
                                                              ------------------------------------------------------------------------------------------
       Total, International development, humanitarian               8,977        8,542        8,562        8,845        8,839        8,934        9,125
        assistance...........................................
                                                              ------------------------------------------------------------------------------------------
    International security assistance:
      Foreign military financing grants and loans............       3,400        4,820        3,538        3,538        3,581        3,669        3,749
      Economic support fund..................................       2,608        2,792        2,313        2,313        2,341        2,399        2,451
      Other security assistance..............................         409          423          501          501          508          520          531
                                                              ------------------------------------------------------------------------------------------
       Total, International security assistance..............       6,417        8,035        6,352        6,352        6,430        6,588        6,731
                                                              ------------------------------------------------------------------------------------------
    Conduct of foreign affairs:
      State Department operations............................       3,035        2,928        3,198        3,198        3,237        3,317        3,389
      Foreign buildings......................................       1,062          978        1,079        1,229        1,379        1,529        1,529
      Assessed contributions to international organizations..         934          880          946          946          957          981        1,003
      Assessed contributions for international peacekeeping..         219          605          739          739          748          766          783
      Arrearage payment for international organizations and           475          351   ...........  ...........  ...........  ...........  ...........
       peacekeeping..........................................
      Other conduct of foreign affairs.......................         168          121          138          138          139          143          147
                                                              ------------------------------------------------------------------------------------------
       Total, Conduct of foreign affairs.....................       5,893        5,863        6,100        6,250        6,460        6,736        6,851
                                                              ------------------------------------------------------------------------------------------
    Foreign information and exchange activities:
      International broadcasting.............................         397          404          448          448          453          465          474
      Other information and exchange activities..............         808          262          283          283          286          292          300
                                                              ------------------------------------------------------------------------------------------
       Total, Foreign information and exchange activities....       1,205          666          731          731          739          757          774
                                                              ------------------------------------------------------------------------------------------

[[Page 311]]


    International financial programs:
      Export-Import Bank.....................................         812          796        1,010        1,015        1,032        1,061        1,088
      Special defense acquisition fund.......................          -8            8   ...........  ...........  ...........  ...........  ...........
      IMF new arrangements to borrow.........................       3,450   ...........  ...........  ...........  ...........  ...........  ...........
      Other IMF..............................................      14,763   ...........  ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, International financial programs...............      19,017          804        1,010        1,015        1,032        1,061        1,088
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      41,509       23,910       22,755       23,193       23,500       24,076       24,569
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    International development, humanitarian assistance:
      Credit liquidating accounts............................          17         -407         -419         -450         -465         -457         -441
      Receipts and other.....................................         -19         -121          -56          -16          -16          -16          -16
                                                              ------------------------------------------------------------------------------------------
       Total, International development, humanitarian                  -2         -528         -475         -466         -481         -473         -457
        assistance...........................................
                                                              ------------------------------------------------------------------------------------------
    International security assistance:
      Repayment of foreign military financing loans..........        -367   ...........  ...........  ...........  ...........  ...........  ...........
      Foreign military loan reestimates......................           5          189   ...........  ...........  ...........  ...........  ...........
      Foreign military loan liquidating account..............        -186         -590         -506         -403         -345         -275         -276
                                                              ------------------------------------------------------------------------------------------
       Total, International security assistance..............        -548         -401         -506         -403         -345         -275         -276
                                                              ------------------------------------------------------------------------------------------
    Foreign affairs and information:
      Conduct of foreign affairs.............................          -2           14            3            3            3            3            3
      U.S. Information Agency trust funds....................  ...........          -1           -1           -1           -1           -1           -1
      Miscellaneous trust funds..............................           2            2            2            2            2            3            3
      Japan-U.S. Friendship Commission.......................           3            3            3            3            3            3            3
                                                              ------------------------------------------------------------------------------------------
       Total, Foreign affairs and information................           3           18            7            7            7            8            8
                                                              ------------------------------------------------------------------------------------------
    International financial programs:
      Foreign military sales trust fund (net)................      -2,912       -1,490          -30          150          180           70          200
      Other international financial programs.................        -175         -906         -254          -67          -80          -81          -87
                                                              ------------------------------------------------------------------------------------------
       Total, International financial programs...............      -3,087       -2,396         -284           83          100          -11          113
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................      -3,634       -3,307       -1,258         -779         -719         -751         -612
                                                              ------------------------------------------------------------------------------------------
   Total, International affairs..............................      37,875       20,603       21,497       22,414       22,781       23,325       23,957
                                                              ==========================================================================================

[[Page 312]]


250 General science, space, and technology:
  Discretionary:
    General science and basic research:
      National Science Foundation programs...................       3,612        3,834        4,510        4,515        4,566        4,677        4,779
      Department of Energy general science programs..........       2,721        2,788        3,151        3,170        3,136        3,126        3,157
                                                              ------------------------------------------------------------------------------------------
       Total, General science and basic research.............       6,333        6,622        7,661        7,685        7,702        7,803        7,936
                                                              ------------------------------------------------------------------------------------------
    Space flight, research, and supporting activities:
      Science, aeronautics and technology....................       4,885        4,918        5,352        5,785        6,375        6,951        7,298
      Human space flight.....................................       5,480        5,468        5,500        5,387        4,938        4,817        4,686
      Mission support........................................       2,075        2,164        2,226        2,299        2,432        2,498        2,550
      Other NASA programs....................................          20           20           22           23           24           25           25
                                                              ------------------------------------------------------------------------------------------
       Total, Space flight, research, and supporting               12,460       12,570       13,100       13,494       13,769       14,291       14,559
        activities...........................................
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      18,793       19,192       20,761       21,179       21,471       22,094       22,495
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    General science and basic research:
      National Science Foundation donations..................          64           75           66           35           34           34           34
                                                              ------------------------------------------------------------------------------------------
   Total, General science, space, and technology.............      18,857       19,267       20,827       21,214       21,505       22,128       22,529
                                                              ==========================================================================================
270 Energy:
  Discretionary:
    Energy supply:
      Research and development...............................       1,125          918          989        1,380        1,158        1,186        1,211
      Naval petroleum reserves operations....................          14   ...........  ...........  ...........  ...........  ...........  ...........
      Uranium enrichment activities..........................         220          260          291          291          295          302          308
      Decontamination transfer...............................        -398         -420         -420         -420         -425         -436         -445
      Nuclear waste program..................................         168          236          326          326          330          338          345
      Federal power marketing................................         238          209          179          179          180          185          191
      Rural electric and telephone discretionary loans.......          73           41           57           57           57           59           60
      Non-defense environmental management and other.........         406          229          319          320          323          331          361
                                                              ------------------------------------------------------------------------------------------
       Total, Energy supply..................................       1,846        1,473        1,741        2,133        1,918        1,965        2,031
                                                              ------------------------------------------------------------------------------------------
    Energy conservation and preparedness:
      Energy conservation....................................         619          745          850          850          860          882          901
      Emergency energy preparedness..........................         160          146          151          158          160          164          167
                                                              ------------------------------------------------------------------------------------------
       Total, Energy conservation and preparedness...........         779          891        1,001        1,008        1,020        1,046        1,068
                                                              ------------------------------------------------------------------------------------------

[[Page 313]]


    Energy information, policy, and regulation:
      Nuclear Regulatory Commission (NRC)....................          26           23           34           34           35           35           36
      Federal Energy Regulatory Commission fees and                   -25          -21          -28          -28          -28          -29          -30
       recoveries, and other.................................
      Department of Energy departmental administration, OIG,          237          203          195          195          197          202          206
       and EIA administration................................
                                                              ------------------------------------------------------------------------------------------
       Total, Energy information, policy, and regulation.....         238          205          201          201          204          208          212
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................       2,863        2,569        2,943        3,342        3,142        3,219        3,311
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Energy supply:
      Naval petroleum reserves oil and gas sales.............         -18           -6           -6           -6   ...........  ...........  ...........
      Federal power marketing................................        -556         -549         -620         -733         -714         -818         -746
      Tennessee Valley Authority.............................        -366         -359         -813         -851         -834       -1,143       -1,229
      Proceeds from uranium sales............................          -1   ...........  ...........  ...........  ...........  ...........  ...........
      Nuclear waste fund program.............................        -662         -663         -550         -550         -550         -545         -535
      Rural electric and telephone liquidating accounts......        -112       -2,822       -1,910       -1,797       -1,543       -1,565       -1,471
      Rural electric and telephone loan subsidy reestimates..        -167   ...........  ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................      -1,882       -4,399       -3,899       -3,937       -3,641       -4,071       -3,981
                                                              ------------------------------------------------------------------------------------------
   Total, Energy.............................................         981       -1,830         -956         -595         -499         -852         -670
                                                              ==========================================================================================
300 Natural resources and environment:
  Discretionary:
    Water resources:
      Corps of Engineers.....................................       3,917        3,956        3,895        3,895        3,942        4,040        4,126
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          -5           -5           -5           -5           -5
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Corps of Engineers...........................       3,917        3,956        3,890        3,890        3,937        4,035        4,121
                                                              ------------------------------------------------------------------------------------------
      Bureau of Reclamation..................................         781          767          800          800          810          829          849
      Watershed, flood prevention, and other.................         229          208          139          139          140          144          149
                                                              ------------------------------------------------------------------------------------------
       Total, Water resources................................       4,927        4,931        4,829        4,829        4,887        5,008        5,119
                                                              ------------------------------------------------------------------------------------------
    Conservation and land management:
      Forest Service.........................................       2,738        2,634        2,980        2,980        3,015        3,092        3,157
      Management of public lands (BLM).......................       1,091        1,170        1,196        1,185        1,200        1,228        1,257

[[Page 314]]


      Conservation of agricultural lands.....................         692          673          783          783          792          812          830
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -50   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Conservation of agricultural lands...........         692          673          733          783          792          812          830
                                                              ------------------------------------------------------------------------------------------
      Other conservation and land management programs........         553          563          811          811          821          842          860
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -10          -10          -10          -10          -11
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other conservation and land management                553          563          801          801          811          832          849
       programs..............................................
                                                              ------------------------------------------------------------------------------------------
       Total, Conservation and land management...............       5,074        5,040        5,710        5,749        5,818        5,964        6,093
                                                              ------------------------------------------------------------------------------------------
    Recreational resources:
      Operation of recreational resources....................       2,794        2,974        3,260        3,257        3,292        3,361        3,438
      Other recreational resources activities................         152          200          163          164          166          171          174
                                                              ------------------------------------------------------------------------------------------
       Total, Recreational resources.........................       2,946        3,174        3,423        3,421        3,458        3,532        3,612
                                                              ------------------------------------------------------------------------------------------
    Pollution control and abatement:
      Regulatory, enforcement, and research programs.........       2,643        2,673        2,887        2,887        2,921        2,994        3,061
      State and tribal assistance grants.....................       3,408        3,446        2,907        2,907        2,943        3,016        3,081
      Hazardous substance superfund..........................       1,492        1,400        1,450        1,450        1,467        1,503        1,537
      Other control and abatement activities.................         150          144          146          146          148          152          154
      Proposed Legislation (non-PAYGO).......................  ...........  ...........         -20           -8           -8           -8           -8
                                                              ------------------------------------------------------------------------------------------
       Total, Pollution control and abatement................       7,693        7,663        7,370        7,382        7,471        7,657        7,825
                                                              ------------------------------------------------------------------------------------------
    Other natural resources:
      NOAA...................................................       2,253        2,422        2,768        2,865        2,863        2,919        2,917
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -34          -34          -34          -35          -36
                                                              ------------------------------------------------------------------------------------------
      Subtotal, NOAA.........................................       2,253        2,422        2,734        2,831        2,829        2,884        2,881
                                                              ------------------------------------------------------------------------------------------
      Other natural resource program activities..............         919          811          874          874          891          912          933
                                                              ------------------------------------------------------------------------------------------
       Total, Other natural resources........................       3,172        3,233        3,608        3,705        3,720        3,796        3,814
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      23,812       24,041       24,940       25,086       25,354       25,957       26,463
                                                              ------------------------------------------------------------------------------------------

[[Page 315]]


  Mandatory:
    Water resources:
      Offsetting receipts and other mandatory water resource         -214         -121         -128         -123         -108         -144         -161
       programs..............................................
     Legislative proposal, discretionary offset..............  ...........  ...........        -966         -963         -960         -996       -1,014
                                                              ------------------------------------------------------------------------------------------
       Total, Water resources................................        -214         -121       -1,094       -1,086       -1,068       -1,140       -1,175
                                                              ------------------------------------------------------------------------------------------
    Conservation and land management:
      Conservation Reserve Program and other.................       1,775        1,926        1,990        2,099        2,066        2,118        2,093
      Farm safety net (Proposed Legislation PAYGO)...........  ...........  ...........       1,128        1,189          652          687          733
      Other conservation programs............................         475          471          518          515          511          515          516
     Proposed Legislation (PAYGO)............................  ...........  ...........         -26           -3            9           21           21
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other conservation programs..................         475          471          492          512          520          536          537
                                                              ------------------------------------------------------------------------------------------
      Offsetting receipts....................................      -1,650       -2,321       -2,015       -2,048       -2,015       -2,056       -2,080
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           4            4            4            4            4
     Proposed Legislation (PAYGO)............................  ...........  ...........         -40          -79         -138         -137         -144
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Offsetting receipts..........................      -1,650       -2,321       -2,051       -2,123       -2,149       -2,189       -2,220
                                                              ------------------------------------------------------------------------------------------
       Total, Conservation and land management...............         600           76        1,559        1,677        1,089        1,152        1,143
                                                              ------------------------------------------------------------------------------------------
    Recreational resources:
      Operation of recreational resources....................         893          941          951          817          844          865          899
     Proposed Legislation (PAYGO)............................  ...........  ...........          34          187          202          220          229
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Operation of recreational resources..........         893          941          985        1,004        1,046        1,085        1,128
                                                              ------------------------------------------------------------------------------------------
      Offsetting receipts....................................        -379         -382         -396         -305         -282         -288         -298
     Proposed Legislation (PAYGO)............................  ...........  ...........         -25         -131         -140         -154         -155
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Offsetting receipts..........................        -379         -382         -421         -436         -422         -442         -453
                                                              ------------------------------------------------------------------------------------------
       Total, Recreational resources.........................         514          559          564          568          624          643          675
                                                              ------------------------------------------------------------------------------------------

[[Page 316]]


    Pollution control and abatement:
      Superfund resources and other mandatory................        -264         -225         -174         -124         -124         -124         -124
     Proposed Legislation (PAYGO)............................  ...........  ...........         150          150          150          150          150
                                                              ------------------------------------------------------------------------------------------
       Total, Pollution control and abatement................        -264         -225          -24           26           26           26           26
                                                              ------------------------------------------------------------------------------------------
    Other natural resources:
      Fees and mandatory programs............................         -20            1            2            8            9            7            7
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           7   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Other natural resources........................         -20            1            9            8            9            7            7
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................         616          290        1,014        1,193          680          688          676
                                                              ------------------------------------------------------------------------------------------
   Total, Natural resources and environment..................      24,428       24,331       25,954       26,279       26,034       26,645       27,139
                                                              ==========================================================================================
350 Agriculture:
  Discretionary:
    Farm income stabilization:
      Agriculture credit loan program........................         451          486          455          455          460          472          482
      P.L.480 market development activities..................         194          143          136          136          137          141          144
      Administrative expenses................................         873          869          914          914          925          948          969
                                                              ------------------------------------------------------------------------------------------
       Total, Farm income stabilization......................       1,518        1,498        1,505        1,505        1,522        1,561        1,595
                                                              ------------------------------------------------------------------------------------------
    Agricultural research and services:
      Research programs......................................       1,336        1,370        1,402        1,402        1,419        1,453        1,485
      Extension programs.....................................         437          424          428          428          433          444          454
      Marketing programs.....................................          50           53           69           69           70           71           73
      Animal and plant inspection programs...................         433          443          517          517          430          430          430
      Animal and plant inspection user fees (Proposed          ...........  ...........         -11          -11          -11          -11          -11
       Legislation non-PAYGO)................................
      Economic intelligence..................................         167          163          156          156          158          162          166
      Grain inspection.......................................          27           26           34           34           34           34           34
      Grain inspection user fees (Proposed Legislation non-    ...........  ...........         -19          -23          -23          -23          -23
       PAYGO)................................................
      Foreign agricultural service...........................         147          109          114          114          115          118          121
      Other programs and unallocated overhead................         388          376          391          392          397          413          425
                                                              ------------------------------------------------------------------------------------------
       Total, Agricultural research and services.............       2,985        2,964        3,081        3,078        3,022        3,091        3,154
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................       4,503        4,462        4,586        4,583        4,544        4,652        4,749
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Farm income stabilization:
      Commodity Credit Corporation...........................      18,996       26,592       13,238        8,861        7,671        6,342        5,363

[[Page 317]]


      Farm safety net (Proposed Legislation PAYGO)...........  ...........         710        2,789        2,770   ...........  ...........  ...........
      Crop insurance and other farm credit activities........       1,557        1,058        1,738        1,908        1,998        2,064        2,114
      Farm safety net (Proposed Legislation PAYGO)...........  ...........  ...........         910          155   ...........  ...........  ...........
      Credit liquidating accounts (ACIF and FAC).............      -1,042       -1,101       -1,108       -1,088       -1,067       -1,045       -1,019
                                                              ------------------------------------------------------------------------------------------
       Total, Farm income stabilization......................      19,511       27,259       17,567       12,606        8,602        7,361        6,458
                                                              ------------------------------------------------------------------------------------------
    Agricultural research and services:
      Miscellaneous mandatory programs.......................         238          390          577          429          599          535          537
      Offsetting receipts....................................        -162         -156         -157         -157         -157         -157         -157
                                                              ------------------------------------------------------------------------------------------
       Total, Agricultural research and services.............          76          234          420          272          442          378          380
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................      19,587       27,493       17,987       12,878        9,044        7,739        6,838
                                                              ------------------------------------------------------------------------------------------
   Total, Agriculture........................................      24,090       31,955       22,573       17,461       13,588       12,391       11,587
                                                              ==========================================================================================
370 Commerce and housing credit:
  Discretionary:
    Mortgage credit:
      Federal Housing Administration (FHA) loan programs.....         637          802          947          488          512          505          491
      Government National Mortgage Association (GNMA)........        -346         -332         -357         -357         -362         -371         -378
      Other Housing and Urban Development....................        -149          -77         -471         -116         -117         -121         -123
      Rural housing insurance fund...........................         559          568          741          741          751          769          786
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -40          -40          -40          -41          -42
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Rural housing insurance fund.................         559          568          701          701          711          728          744
                                                              ------------------------------------------------------------------------------------------
       Total, Mortgage credit................................         701          961          820          716          744          741          734
                                                              ------------------------------------------------------------------------------------------
    Postal service:
      Payments to the Postal Service fund (On-budget)........          29          100           93           96           29           30           31
                                                              ------------------------------------------------------------------------------------------
    Deposit insurance:
      National Credit Union Administration...................           2            1            1            1            1            1            1
                                                              ------------------------------------------------------------------------------------------
    Other advancement of commerce:
      Small and minority business assistance.................         559          612          793          793          802          822          841
      Science and technology.................................         683          659          743          743          751          770          788
      Economic and demographic statistics....................       1,429        4,799          774          730          720          590          624

[[Page 318]]


      Regulatory agencies....................................        -128         -151         -118         -118         -121         -122         -127
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           2            2            2            2            2
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Regulatory agencies..........................        -128         -151         -116         -116         -119         -120         -125
                                                              ------------------------------------------------------------------------------------------
      International Trade Administration.....................         301          307          357          357          361          370          378
      Other discretionary....................................         262          -62           -9           -9          -10          -11          -10
                                                              ------------------------------------------------------------------------------------------
       Total, Other advancement of commerce..................       3,106        6,164        2,542        2,498        2,505        2,421        2,496
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................       3,838        7,226        3,456        3,311        3,279        3,193        3,262
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Mortgage credit:
      FHA General and Special Risk negative subsidies........        -154         -146          -27         -111         -210          -28          -10
      FHA mutual mortgage insurance receipts.................      -3,559   ...........  ...........      -3,708       -3,830       -4,199       -4,765
      GNMA receipts..........................................  ...........      -6,189         -365         -401         -439         -479         -521
      Mortgage credit reestimates............................       4,727   ...........  ...........  ...........  ...........  ...........  ...........
      Other credit liquidating accounts......................      -1,127         -837        1,018         -582         -461         -693         -891
      Other mortgage credit activities.......................         204   ...........  ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Mortgage credit................................          91       -7,172          626       -4,802       -4,940       -5,399       -6,187
                                                              ------------------------------------------------------------------------------------------
    Postal service:
      Postal Service (Off-budget)............................       5,607        5,516        1,575        1,477          325         -786         -256
                                                              ------------------------------------------------------------------------------------------
    Deposit insurance:
      Bank Insurance Fund....................................         -12          -25          -26          -26          -26          -26          -26
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          -4           -9          -16          -23          -32
     Legislative proposal, discretionary offset..............  ...........  ...........         -92          -96         -102         -106         -111
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Bank Insurance Fund..........................         -12          -25         -122         -131         -144         -155         -169
                                                              ------------------------------------------------------------------------------------------
      FSLIC Resolution Fund..................................         -16           -4           -4           -4           -4           -4           -4
      Savings Association Insurance Fund.....................          -1           -4           -4           -4           -4           -4           -4
      Other deposit insurance activities.....................          28           34           34           35           36           37           38
                                                              ------------------------------------------------------------------------------------------
       Total, Deposit insurance..............................          -1            1          -96         -104         -116         -126         -139
                                                              ------------------------------------------------------------------------------------------
    Other advancement of commerce:
      Universal Service Fund.................................       3,752        4,616        4,897        5,474        6,113        6,783        7,482
      Payments to copyright owners...........................         243          180          212          212          232          255          240
      Spectrum auction subsidy...............................       1,409   ...........  ...........  ...........  ...........  ...........  ...........
      Regulatory fees........................................         -24          -24          -24          -24          -24          -24          -24
      Credit liquidating accounts............................           6            4            1            1            1            1            1
      Business loan program, subsidy reestimate..............        -695         -301   ...........  ...........  ...........  ...........  ...........

[[Page 319]]


      Other mandatory........................................         127          112          108          109          100          101          103
                                                              ------------------------------------------------------------------------------------------
       Total, Other advancement of commerce..................       4,818        4,587        5,194        5,772        6,422        7,116        7,802
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................      10,515        2,932        7,299        2,343        1,691          805        1,220
                                                              ------------------------------------------------------------------------------------------
   Total, Commerce and housing credit........................      14,353       10,158       10,755        5,654        4,970        3,998        4,482
                                                              ==========================================================================================
400 Transportation:
  Discretionary:
    Ground transportation:
      Highways...............................................         332            3   ...........  ...........  ...........  ...........  ...........
      State infrastructure banks.............................          -7   ...........  ...........  ...........  ...........  ...........  ...........
      Highway safety.........................................          90           88          144          144          146          149          153
      Mass transit...........................................        -370            2   ...........          22           23           22           23
      Railroads..............................................         776          739          710          710          717          716          731
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -103         -103         -104         -107         -110
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Railroads....................................         776          739          607          607          613          609          621
                                                              ------------------------------------------------------------------------------------------
      Regulation.............................................          15           15           17           17           17           18           18
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -17          -17          -17          -18          -18
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Regulation...................................          15           15   ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Ground transportation..........................         836          847          751          773          782          780          797
                                                              ------------------------------------------------------------------------------------------
    Air transportation:
      Airports and airways (FAA).............................       7,856        8,094        9,271        9,576        9,987       10,525       11,202
      Aeronautical research and technology...................       1,194        1,031          935          971        1,000        1,014        1,014
      Payments to air carriers...............................          -4   ...........  ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Air transportation.............................       9,046        9,125       10,206       10,547       10,987       11,539       12,216
                                                              ------------------------------------------------------------------------------------------
    Water transportation:
      Marine safety and transportation.......................       3,449        2,942        3,414        3,414        3,455        3,541        3,618
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -212         -636         -643         -660         -674
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Marine safety and transportation.............       3,449        2,942        3,202        2,778        2,812        2,881        2,944
                                                              ------------------------------------------------------------------------------------------
      Ocean shipping.........................................          90          110          115          115          116          119          122
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -13          -13          -13          -13          -14
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Ocean shipping...............................          90          110          102          102          103          106          108
                                                              ------------------------------------------------------------------------------------------
       Total, Water transportation...........................       3,539        3,052        3,304        2,880        2,915        2,987        3,052
                                                              ------------------------------------------------------------------------------------------

[[Page 320]]


    Other transportation:
      Department of Transportation administration and other..         252          262          279          279          283          290          295
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -15          -15          -15          -15          -16
                                                              ------------------------------------------------------------------------------------------
       Total, Other transportation...........................         252          262          264          264          268          275          279
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      13,673       13,286       14,525       14,464       14,952       15,581       16,344
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Ground transportation:
      Highways...............................................      29,357       31,626       34,075       31,256       31,272       31,882       32,505
      Highway safety.........................................         372          460          635          571          581          593          605
      Mass transit...........................................       5,364        5,797        6,343        6,746        7,225        7,369        7,517
      Offsetting receipts and credit subsidy reestimates.....         -44          -86          -21          -21          -21          -21          -21
      Credit liquidating accounts............................         -29          -30          439          -29          -29          -29          -29
                                                              ------------------------------------------------------------------------------------------
       Total, Ground transportation..........................      35,020       37,767       41,471       38,523       39,028       39,794       40,577
                                                              ------------------------------------------------------------------------------------------
    Air transportation:
      Airports and airways (FAA).............................       2,322        1,896        1,950        1,999        2,050        2,103        2,158
      Payments to air carriers...............................  ...........           5           22           22           22           22           22
                                                              ------------------------------------------------------------------------------------------
       Total, Air transportation.............................       2,322        1,901        1,972        2,021        2,072        2,125        2,180
                                                              ------------------------------------------------------------------------------------------
    Water transportation:
      Coast Guard retired pay................................         684          730          778          825          877          926          978
      Other water transportation programs....................         -84           72           -5           -7           68           68           68
     Proposed Legislation (PAYGO)............................  ...........  ...........          13           13           14           15           15
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other water transportation programs..........         -84           72            8            6           82           83           83
                                                              ------------------------------------------------------------------------------------------
       Total, Water transportation...........................         600          802          786          831          959        1,009        1,061
                                                              ------------------------------------------------------------------------------------------
    Other transportation:
      Sale of Governors Island...............................  ...........  ...........  ...........        -340   ...........  ...........  ...........
      Other mandatory transportation programs................         -29          -31          -34          -35          -36          -36          -37
                                                              ------------------------------------------------------------------------------------------
       Total, Other transportation...........................         -29          -31          -34         -375          -36          -36          -37
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................      37,913       40,439       44,195       41,000       42,023       42,892       43,781
                                                              ------------------------------------------------------------------------------------------
   Total, Transportation.....................................      51,586       53,725       58,720       55,464       56,975       58,473       60,125
                                                              ==========================================================================================

[[Page 321]]


450 Community and regional development:
  Discretionary:
    Community development:
      Community development block grant......................       4,893        4,781        4,895        4,895        4,954        5,077        5,188
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           5            5            5            5            5
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Community development block grant............       4,893        4,781        4,900        4,900        4,959        5,082        5,193
                                                              ------------------------------------------------------------------------------------------
      Community development loan guarantees..................          30           30           30           30           30           31           32
      Community adjustment and investment program............           9           10           10           10           10           10           11
      Community development financial institutions...........          95           95          125          125          127          130          132
      Brownfields redevelopment..............................          25           25           50           50           51           52           53
      Other community development programs...................         434          424          507          507          513          524          536
                                                              ------------------------------------------------------------------------------------------
       Total, Community development..........................       5,486        5,365        5,622        5,622        5,690        5,829        5,957
                                                              ------------------------------------------------------------------------------------------
    Area and regional development:
      Rural development......................................         931          890          947          947          957          982        1,003
      Economic Development Administration....................         413          413          447          447          452          463          474
      Regional connections Proposed Legislation (non-PAYGO)..  ...........  ...........          25           25           25           26           26
      Indian programs........................................       1,007        1,169        1,467        1,467        1,484        1,521        1,554
                                                              ------------------------------------------------------------------------------------------
      Appalachian Regional Commission........................          66           66           71           71           72           74           75
      Tennessee Valley Authority.............................          50   ...........  ...........  ...........  ...........  ...........  ...........
      Denali commission......................................          20           30           30           30           30           31           32
      Delta Regional Authority (Proposed Legislation non-      ...........  ...........          30           30           30           31           32
       PAYGO)................................................
                                                              ------------------------------------------------------------------------------------------
       Total, Area and regional development..................       2,487        2,568        3,017        3,017        3,050        3,128        3,196
                                                              ------------------------------------------------------------------------------------------
    Disaster relief and insurance:
      Disaster relief........................................       2,114        2,765        2,906        2,906        2,941        3,014        3,080
      Small Business Administration disaster loans...........         298          326          296          296          300          307          314
      Other disaster assistance programs.....................         642          469          486          486          491          503          515
                                                              ------------------------------------------------------------------------------------------
       Total, Disaster relief and insurance..................       3,054        3,560        3,688        3,688        3,732        3,824        3,909
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      11,027       11,493       12,327       12,327       12,472       12,781       13,062
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Community development:
      Pennsylvania Avenue activities and other programs......  ...........           1   ...........  ...........  ...........  ...........  ...........

[[Page 322]]


      Urban empowerment zones (Proposed Legislation PAYGO)...  ...........  ...........         150          150          150          150          150
                                                              ------------------------------------------------------------------------------------------
       Total, Community development..........................  ...........           1          150          150          150          150          150
                                                              ------------------------------------------------------------------------------------------
    Area and regional development:
      Indian programs........................................         576          184          152          157          162          168          173
      Rural development programs.............................          98           47           66           38           36           36           36
      Rural empowerment zones / enterprise communities         ...........  ...........          15           15           15           15           15
       (Proposed Legislation PAYGO)..........................
      Credit liquidating accounts............................         -80           -3           19        1,359          -99          315         -126
      Offsetting receipts....................................        -376         -189         -139         -143         -148         -152         -157
                                                              ------------------------------------------------------------------------------------------
       Total, Area and regional development..................         218           39          113        1,426          -34          382          -59
                                                              ------------------------------------------------------------------------------------------
    Disaster relief and insurance:
      National flood insurance fund..........................        -134         -236         -292          -20          -20          -20          -20
      National flood mitigation fund.........................          20           20           20           20           20           20           20
      Radiological emergency preparedness fees...............          -2   ...........  ...........  ...........  ...........  ...........  ...........
      Disaster loans program account.........................         337           68   ...........  ...........  ...........  ...........  ...........
      SBA disaster loan subsidy reestimates..................         -10   ...........  ...........  ...........  ...........  ...........  ...........
      Credit liquidating accounts............................        -163         -166          -74   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Disaster relief and insurance..................          48         -314         -346   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................         266         -274          -83        1,576          116          532           91
                                                              ------------------------------------------------------------------------------------------
   Total, Community and regional development.................      11,293       11,219       12,244       13,903       12,588       13,313       13,153
                                                              ==========================================================================================
500 Education, training, employment, and social services:
  Discretionary:
    Elementary, secondary, and vocational education:
      Education reform.......................................       1,314        1,765        2,073        2,073        2,098        2,150        2,197
      Education for the disadvantaged........................       3,670        8,701        9,150        9,150        9,185        9,259        9,327
      Impact aid.............................................         864          906          770          770          779          798          816
      School improvement.....................................       2,811        1,492        3,917        3,917        3,945        4,006        4,061
      Bilingual and immigrant education......................         380          406          460          460          466          477          488
      Special education......................................       5,334        2,294        6,369        6,369        6,401        6,466        6,526
      Vocational and adult education.........................       1,539          891        1,751        1,751        1,762        1,786        1,808
      Reading excellence.....................................         260           65          286          286          287          289          291
      Indian education.......................................         678          647          731          731          739          758          775
      School renovation......................................  ...........  ...........       1,300        1,300        1,316        1,348        1,377
      Other..................................................           9           10           10           10           10           10           11
                                                              ------------------------------------------------------------------------------------------
       Total, Elementary, secondary, and vocational education      16,859       17,177       26,817       26,817       26,988       27,347       27,677
                                                              ------------------------------------------------------------------------------------------

[[Page 323]]


    Higher education:
      Student financial assistance...........................       9,348        9,375       10,258       10,258       10,509       10,771       11,007
      Higher education.......................................       1,310        1,529        1,756        1,756        1,777        1,821        1,861
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          40           40           40           41           42
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Higher education.............................       1,310        1,529        1,796        1,796        1,817        1,862        1,903
                                                              ------------------------------------------------------------------------------------------
      Federal family education loan program..................          47           48           48           48           49           50           51
      Other higher education programs........................         349          348          388          388          393          402          410
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           1            1            1            1            1
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other higher education programs..............         349          348          389          389          394          403          411
                                                              ------------------------------------------------------------------------------------------
       Total, Higher education...............................      11,054       11,300       12,491       12,491       12,769       13,086       13,372
                                                              ------------------------------------------------------------------------------------------
    Research and general education aids:
      Library of Congress....................................         296          302          340          354          365          375          387
      Public broadcasting....................................         301          352          470          495          483          419          429
      Smithsonian institution................................         514          546          583          583          590          605          618
      Education research, statistics, and improvement........         657          591          503          503          509          522          533
      Other..................................................         795          812          972          972          984        1,008        1,029
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           2            2            2            2            2
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other........................................         795          812          974          974          986        1,010        1,031
                                                              ------------------------------------------------------------------------------------------
       Total, Research and general education aids............       2,563        2,603        2,870        2,909        2,933        2,931        2,998
                                                              ------------------------------------------------------------------------------------------
    Training and employment:
      Training and employment services.......................       5,278        2,991        6,106        6,106        6,180        6,332        6,471
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -105         -105         -106         -109         -111
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Training and employment services.............       5,278        2,991        6,001        6,001        6,074        6,223        6,360
                                                              ------------------------------------------------------------------------------------------
      Older Americans employment.............................         440          440          440          440          445          456          466
      Federal-State employment service.......................       1,252        1,252        1,332        1,332        1,348        1,382        1,412
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -33          -33          -33          -34          -35
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Federal-State employment service.............       1,252        1,252        1,299        1,299        1,315        1,348        1,377
                                                              ------------------------------------------------------------------------------------------
      Other employment and training..........................          97          101          111          111          112          115          117
                                                              ------------------------------------------------------------------------------------------
       Total, Training and employment........................       7,067        4,784        7,851        7,851        7,946        8,142        8,320
                                                              ------------------------------------------------------------------------------------------

[[Page 324]]


    Other labor services:
      Labor law, statistics, and other administration........       1,128        1,243        1,504        1,504        1,522        1,558        1,594
                                                              ------------------------------------------------------------------------------------------
    Social services:
      National Service.......................................         716          652          852          852          862          884          903
      Children and families services programs................       6,029        5,328        7,672        7,672        7,764        7,958        8,131
      Aging services program.................................         882          933        1,084        1,084        1,097        1,124        1,149
      Other..................................................         350          370          402          402          407          417          426
                                                              ------------------------------------------------------------------------------------------
       Total, Social services................................       7,977        7,283       10,010       10,010       10,130       10,383       10,609
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      46,648       44,390       61,543       61,582       62,288       63,447       64,570
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
                                                              ------------------------------------------------------------------------------------------
    Higher education:
      Federal family education loan program..................       3,332        4,507        4,004        3,133        3,967        3,582        3,775
     Proposed Legislation (PAYGO)............................  ...........  ...........  ...........        -495         -503         -326         -344
     Legislative proposal, discretionary offset..............  ...........  ...........      -2,553   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Federal family education loan program........       3,332        4,507        1,451        2,638        3,464        3,256        3,431
                                                              ------------------------------------------------------------------------------------------
      Federal direct loan program............................        -102       -2,697          163          288          287          482          595
      Other higher education programs........................         -54          -40          -40          -40          -40          -40          -40
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           1            1            1            1            1
     Legislative proposal, discretionary offset..............  ...........  ...........  ...........  ...........  ...........  ...........          -1
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other higher education programs..............         -54          -40          -39          -39          -39          -39          -40
                                                              ------------------------------------------------------------------------------------------
      Credit liquidating account (Family education loan              -550         -693         -619         -528         -427         -331         -247
       program)..............................................
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          21           19           15           10            7
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Credit liquidating account (Family education         -550         -693         -598         -509         -412         -321         -240
       loan program).........................................
                                                              ------------------------------------------------------------------------------------------
       Total, Higher education...............................       2,626        1,077          977        2,378        3,300        3,378        3,746
                                                              ------------------------------------------------------------------------------------------
    Research and general education aids:
      Mandatory programs.....................................          25           46           44           20           19           19           20
                                                              ------------------------------------------------------------------------------------------
    Training and employment:
      Trade adjustment assistance............................         131          132          132           94           95           95           95
     Proposed Legislation (PAYGO)............................  ...........  ...........          23           61           62           63           64
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Trade adjustment assistance..................         131          132          155          155          157          158          159
                                                              ------------------------------------------------------------------------------------------

[[Page 325]]


      Welfare to work grants.................................       1,488         -137   ...........  ...........  ...........  ...........  ...........
     Proposed Legislation (PAYGO)............................  ...........         -50   ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Welfare to work grants.......................       1,488         -187   ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Other training and employment..........................          41           50           48   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Training and employment........................       1,660           -5          203          155          157          158          159
                                                              ------------------------------------------------------------------------------------------
    Other labor services:
      Other labor services...................................           5            5            5   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
    Social services:
      Payments to States for foster care and adoption               4,922        5,697        6,401        6,944        7,544        8,212        8,954
       assistance............................................
     Proposed Legislation (PAYGO)............................  ...........  ...........           5   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Payments to States for foster care and              4,922        5,697        6,406        6,944        7,544        8,212        8,954
       adoption assistance...................................
                                                              ------------------------------------------------------------------------------------------
      Family support and preservation........................         275          295          305          305          305          305          305
      Social services block grant............................       1,909        1,775        1,700        1,700        1,700        1,700        1,700
     Proposed Legislation (PAYGO)............................  ...........  ...........          75   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Social services block grant..................       1,909        1,775        1,775        1,700        1,700        1,700        1,700
                                                              ------------------------------------------------------------------------------------------
      Rehabilitation services................................       2,304        2,339        2,400        2,455        2,516        2,581        2,649
      Other social services..................................          26           19           20           32           32           32           32
                                                              ------------------------------------------------------------------------------------------
       Total, Social services................................       9,436       10,125       10,906       11,436       12,097       12,830       13,640
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................      13,752       11,248       12,135       13,989       15,573       16,385       17,565
                                                              ------------------------------------------------------------------------------------------
   Total, Education, training, employment, and social              60,400       55,638       73,678       75,571       77,861       79,832       82,135
    services.................................................
                                                              ==========================================================================================
550 Health:
  Discretionary:
    Health care services:
      Substance abuse and mental health services.............       2,487        2,652        2,823        2,823        2,857        2,928        2,992
      Indian health..........................................       2,240        2,391        2,620        2,626        2,633        2,699        2,759
      Health Resources and Services Administration...........       3,810        4,234        4,496        4,496        4,673        4,783        4,884
      Disease control, research, and training................       2,379        2,715        2,970        2,885        2,921        2,953        3,021
      Departmental management and other......................         822          946          583          583          589          605          617
                                                              ------------------------------------------------------------------------------------------
       Total, Health care services...........................      11,738       12,938       13,492       13,413       13,673       13,968       14,273
                                                              ------------------------------------------------------------------------------------------

[[Page 326]]


    Health research and training:
      National Institutes of Health..........................      15,607       17,793       18,813       18,813       19,039       19,511       19,938
      Clinical training......................................         307          344          299          299          303          309          317
      Other health research and training.....................         327          358          269          269          272          279          285
                                                              ------------------------------------------------------------------------------------------
       Total, Health research and training...................      16,241       18,495       19,381       19,381       19,614       20,099       20,540
                                                              ------------------------------------------------------------------------------------------
    Consumer and occupational health and safety:
      Food safety and inspection.............................         617          649          688          688          688          688          688
      Food safety and inspection user fees (Proposed           ...........  ...........        -534         -641         -649         -665         -679
       Legislation non-PAYGO)................................
      Occupational safety and health.........................         586          623          684          684          692          709          724
      FDA and Consumer Products Safety Commission salaries          1,027        1,098        1,240        1,240        1,229        1,259        1,287
       and expenses..........................................
                                                              ------------------------------------------------------------------------------------------
       Total, Consumer and occupational health and safety....       2,230        2,370        2,078        1,971        1,960        1,991        2,020
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      30,209       33,803       34,951       34,765       35,247       36,058       36,833
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Health care services:
      Medicaid grants........................................     102,395      115,000      124,175      133,968      144,900      156,610      169,763
     Proposed Legislation (PAYGO)............................  ...........  ...........         663        1,830        4,509        7,020        8,451
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Medicaid grants..............................     102,395      115,000      124,838      135,798      149,409      163,630      178,214
                                                              ------------------------------------------------------------------------------------------
      State children's health insurance fund.................       4,247        4,259        4,249        3,115        3,175        3,175        4,082
     Proposed Legislation (PAYGO)............................  ...........  ...........         212          422          726        1,029        1,326
                                                              ------------------------------------------------------------------------------------------
      Subtotal, State children's health insurance fund.......       4,247        4,259        4,461        3,537        3,901        4,204        5,408
                                                              ------------------------------------------------------------------------------------------
      Long-term care tax credit (Proposed Legislation PAYGO).  ...........  ...........           8           72           98          134          163
      Federal employees' and retired employees' health              4,591        4,972        5,404        5,835        6,286        6,869        7,536
       benefits..............................................
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -73         -105         -114         -124         -136
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Federal employees' and retired employees'           4,591        4,972        5,331        5,730        6,172        6,745        7,400
       health benefits.......................................
                                                              ------------------------------------------------------------------------------------------
      UMWA Funds (coal miner retiree health).................         230          183          205          188          179          171          164
     Proposed Legislation (PAYGO)............................  ...........  ...........          49           47           46           45           43
                                                              ------------------------------------------------------------------------------------------
      Subtotal, UMWA Funds (coal miner retiree health).......         230          183          254          235          225          216          207
                                                              ------------------------------------------------------------------------------------------

[[Page 327]]


      Other mandatory health services activities.............         463          388          506          495          432          453          474
     Proposed Legislation (PAYGO)............................  ...........  ...........          10   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other mandatory health services activities...         463          388          516          495          432          453          474
                                                              ------------------------------------------------------------------------------------------
       Total, Health care services...........................     111,926      124,802      135,408      145,867      160,237      175,382      191,866
                                                              ------------------------------------------------------------------------------------------
    Health research and safety:
      Health research and training...........................          64           42           37           37            9            7            5
     Proposed Legislation (PAYGO)............................  ...........  ...........         250          490           10   ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Health research and training.................          64           42          287          527           19            7            5
                                                              ------------------------------------------------------------------------------------------
      Consumer and occupational health and safety............  ...........  ...........          -1           -1           -1           -1           -1
                                                              ------------------------------------------------------------------------------------------
       Total, Health research and safety.....................          64           42          286          526           18            6            4
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................     111,990      124,844      135,694      146,393      160,255      175,388      191,870
                                                              ------------------------------------------------------------------------------------------
   Total, Health.............................................     142,199      158,647      170,645      181,158      195,502      211,446      228,703
                                                              ==========================================================================================
570 Medicare:
  Discretionary:
    Medicare:
      Hospital insurance (HI) administrative expenses........       1,297        1,361        1,425        1,425        1,442        1,478        1,511
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -74          -74          -75          -77          -78
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Hospital insurance (HI) administrative              1,297        1,361        1,351        1,351        1,367        1,401        1,433
       expenses..............................................
                                                              ------------------------------------------------------------------------------------------
      Supplementary medical insurance (SMI) administrative          1,506        1,706        1,772        1,772        1,793        1,837        1,878
       expenses..............................................
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -146         -146         -148         -151         -155
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Supplementary medical insurance (SMI)               1,506        1,706        1,626        1,626        1,645        1,686        1,723
       administrative expenses...............................
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................       2,803        3,067        2,977        2,977        3,012        3,087        3,156
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Medicare:
      Hospital insurance (HI)................................     129,576      132,469      143,325      147,643      157,752      165,657      179,188
     Proposed Legislation (PAYGO)............................  ...........  ...........        -185        1,702       -4,033       -3,265       -4,946
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Hospital insurance (HI)......................     129,576      132,469      143,140      149,345      153,719      162,392      174,242
                                                              ------------------------------------------------------------------------------------------

[[Page 328]]


      Supplementary medical insurance (SMI)..................      79,032       88,034       97,010      100,467      111,151      118,801      130,330
     Proposed Legislation (PAYGO)............................  ...........  ...........        -685        1,134        9,355       20,729       24,724
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Supplementary medical insurance (SMI)........      79,032       88,034       96,325      101,601      120,506      139,530      155,054
                                                              ------------------------------------------------------------------------------------------
      Health care fraud and abuse control....................         764          864          950        1,010        1,075        1,075        1,075
      Medicare premiums, collections, and interfunds.........     -21,550      -18,130      -23,368      -25,427      -27,821      -30,427      -33,095
     Proposed Legislation (PAYGO)............................  ...........  ...........         180         -226       -8,052      -10,921      -13,703
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Medicare premiums, collections, and               -21,550      -18,130      -23,188      -25,653      -35,873      -41,348      -46,798
       interfunds............................................
                                                              ------------------------------------------------------------------------------------------
      Solvency payment (Proposed Legislation non-PAYGO)......  ...........  ...........      15,400       12,600   ...........  ...........  ...........
      Solvency receipt (Proposed Legislation non-PAYGO)......  ...........  ...........     -15,400      -12,600   ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................     187,822      203,237      217,227      226,303      239,427      261,649      283,573
                                                              ------------------------------------------------------------------------------------------
   Total, Medicare...........................................     190,625      206,304      220,204      229,280      242,439      264,736      286,729
                                                              ==========================================================================================
600 Income security:
  Discretionary:
    General retirement and disability insurance:
      Railroad retirement....................................         285          269          258          258          261          267          274
      Pension Benefit Guaranty Corporation...................          11           11           12           12           12           12           13
      Pension and Welfare Benefits Administration and other..          92          101          110          110          111          114          116
                                                              ------------------------------------------------------------------------------------------
       Total, General retirement and disability insurance....         388          381          380          380          384          393          403
                                                              ------------------------------------------------------------------------------------------
    Federal employee retirement and disability:
      Civilian retirement and disability program                       80           85           92           92           93           95           97
       administrative expenses...............................
      Armed forces retirement home...........................          71           68           70           70           71           72           75
                                                              ------------------------------------------------------------------------------------------
       Total, Federal employee retirement and disability.....         151          153          162          162          164          167          172
                                                              ------------------------------------------------------------------------------------------
    Unemployment compensation:
      Unemployment programs administrative expenses..........       2,338        2,270        2,364        2,364        2,392        2,452        2,505
                                                              ------------------------------------------------------------------------------------------
    Housing assistance:
      Public housing operating fund..........................       2,818        3,138        3,192        3,192        3,230        3,310        3,383
      Public housing capital fund............................       3,000        2,869        2,955        2,955        2,991        3,064        3,132
      Subsidized, public, homeless and other HUD housing.....      13,907       10,358       20,287       20,287       20,529       21,040       21,499

[[Page 329]]


      Rural housing assistance...............................         652          729          795          795          803          824          842
                                                              ------------------------------------------------------------------------------------------
       Total, Housing assistance.............................      20,377       17,094       27,229       27,229       27,553       28,238       28,856
                                                              ------------------------------------------------------------------------------------------
    Food and nutrition assistance:
      Special supplemental food program for women, infants,         3,924        4,032        4,148        4,148        4,198        4,302        4,396
       and children (WIC)....................................
      Other nutrition programs...............................         484          517          624          624          632          648          662
                                                              ------------------------------------------------------------------------------------------
       Total, Food and nutrition assistance..................       4,408        4,549        4,772        4,772        4,830        4,950        5,058
                                                              ------------------------------------------------------------------------------------------
    Other income assistance:
      Refugee assistance.....................................         481          454          433          433          438          449          459
      Low income home energy assistance......................       1,277        1,400        1,400        1,400        1,417        1,452        1,484
      Child care and development block grant.................       1,000        1,183        2,000        2,000        2,024        2,074        2,120
      Supplemental security income (SSI) administrative             2,321        2,360        2,592        2,592        2,623        2,689        2,747
       expenses..............................................
                                                              ------------------------------------------------------------------------------------------
       Total, Other income assistance........................       5,079        5,397        6,425        6,425        6,502        6,664        6,810
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      32,741       29,844       41,332       41,332       41,825       42,864       43,804
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    General retirement and disability insurance:
      Railroad retirement....................................       4,248        4,410        4,612        4,593        4,689        4,802        4,915
      Special benefits for disabled coal miners..............       1,032        1,010          955          916          869          822          776
                                                              ------------------------------------------------------------------------------------------
      Pension Benefit Guaranty Corporation...................         -11          -11          -12          -12          -12          -13          -13
                                                              ------------------------------------------------------------------------------------------
      District of Columbia pension funds.....................         234          243          250          260          268          276          285
      Proceeds from sale of DC retirement fund assets........      -3,398   ...........  ...........  ...........  ...........  ...........  ...........
      Special workers' compensation program..................         142          160          151          153          154          154          154
                                                              ------------------------------------------------------------------------------------------
       Total, General retirement and disability insurance....       2,247        5,812        5,956        5,910        5,968        6,041        6,117
                                                              ------------------------------------------------------------------------------------------

[[Page 330]]


    Federal employee retirement and disability:
      Federal civilian employee retirement and disability....      44,437       46,122       48,289       50,634       53,276       56,177       59,320
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          27           64           49           11           -3
     Proposed Legislation (PAYGO)............................  ...........  ...........          -2           -8          -12          -15          -18
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Federal civilian employee retirement and           44,437       46,122       48,314       50,690       53,313       56,173       59,299
       disability............................................
                                                              ------------------------------------------------------------------------------------------
      Military retirement....................................      31,986       33,041       34,016       34,971       35,949       36,946       37,950
      Federal employees workers' compensation (FECA).........         180           81           59           70           79           99          118
      Federal employees life insurance fund..................          29           31           33           34           35           37           38
                                                              ------------------------------------------------------------------------------------------
       Total, Federal employee retirement and disability.....      76,632       79,275       82,422       85,765       89,376       93,255       97,405
                                                              ------------------------------------------------------------------------------------------
    Unemployment compensation:
      Unemployment insurance programs........................      21,157       21,566       24,361       28,488       31,712       33,002       34,185
      Trade adjustment assistance............................         230          283          275          249          227          235          243
     Proposed Legislation (PAYGO)............................  ...........  ...........          24           46           56           57           59
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Trade adjustment assistance..................         230          283          299          295          283          292          302
                                                              ------------------------------------------------------------------------------------------
       Total, Unemployment compensation......................      21,387       21,849       24,660       28,783       31,995       33,294       34,487
                                                              ------------------------------------------------------------------------------------------
    Housing assistance:
      Mandatory housing assistance programs..................          25           40           40           30           30           30           30
                                                              ------------------------------------------------------------------------------------------
    Food and nutrition assistance:
      Food stamps (including Puerto Rico)....................      21,232       21,067       22,104       23,216       24,256       25,110       25,917
     Proposed Legislation (PAYGO)............................  ...........  ...........          24           96          223          371          367
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Food stamps (including Puerto Rico)..........      21,232       21,067       22,128       23,312       24,479       25,481       26,284
                                                              ------------------------------------------------------------------------------------------
      State child nutrition programs.........................       9,179        9,545        9,533       10,489       10,939       11,439       11,958
     Proposed Legislation (PAYGO)............................  ...........  ...........          -1          -22          -26          -31          -36
                                                              ------------------------------------------------------------------------------------------
      Subtotal, State child nutrition programs...............       9,179        9,545        9,532       10,467       10,913       11,408       11,922
                                                              ------------------------------------------------------------------------------------------

[[Page 331]]


      Funds for strengthening markets, income, and supply             733          730          538          538          538          538          538
       (Sec.32)..............................................
                                                              ------------------------------------------------------------------------------------------
       Total, Food and nutrition assistance..................      31,144       31,342       32,198       34,317       35,930       37,427       38,744
                                                              ------------------------------------------------------------------------------------------
    Other income support:
      Supplemental security income (SSI).....................      28,113       29,260       30,561       31,904       33,269       34,673       38,695
     Proposed Legislation (PAYGO)............................  ...........       2,190       -2,190           23           98          207          376
     Legislative proposal, discretionary offset..............  ...........  ...........  ...........        -311   ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Supplemental security income (SSI)...........      28,113       31,450       28,371       31,616       33,367       34,880       39,071
                                                              ------------------------------------------------------------------------------------------
      Family support payments................................       2,649        1,033        3,092        3,349        3,606        3,883        4,097
     Proposed Legislation (PAYGO)............................  ...........  ...........          32           33           33           33           32
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Family support payments......................       2,649        1,033        3,124        3,382        3,639        3,916        4,129
                                                              ------------------------------------------------------------------------------------------
      Federal share of child support collections.............        -868         -851         -850         -820         -865         -874         -853
     Proposed Legislation (PAYGO)............................  ...........  ...........         -22          -14           16           24           21
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Federal share of child support collections...        -868         -851         -872         -834         -849         -850         -832
                                                              ------------------------------------------------------------------------------------------
      Temporary assistance for needy families and related          17,693       16,689       16,679       16,679       16,679       16,679       16,679
       programs..............................................
     Legislative proposal, discretionary offset..............  ...........  ...........        -240   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Temporary assistance for needy families and        17,693       16,689       16,439       16,679       16,679       16,679       16,679
       related programs......................................
                                                              ------------------------------------------------------------------------------------------
      Child care entitlement to states.......................       2,167        2,367        2,567        2,717        2,717        2,717        2,717
     Proposed Legislation (PAYGO)............................  ...........  ...........         600          600          600          600          600
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Child care entitlement to states.............       2,167        2,367        3,167        3,317        3,317        3,317        3,317
                                                              ------------------------------------------------------------------------------------------
      Earned income tax credit (EITC)........................      25,632       25,676       25,799       26,876       27,638       28,701       29,722
     Proposed Legislation (PAYGO)............................  ...........  ...........          15          304          314          326          339
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Earned income tax credit (EITC)..............      25,632       25,676       25,814       27,180       27,952       29,027       30,061
                                                              ------------------------------------------------------------------------------------------
      Child tax credit.......................................         445          550          520          505          460          450          420

[[Page 332]]


      Child and dependent care tax credit (Proposed            ...........  ...........  ...........  ...........  ...........       1,427        1,501
       Legislation PAYGO)....................................
      Other assistance.......................................          52           39           58           59           59           61           61
     Proposed Legislation (PAYGO)............................  ...........  ...........           1   ...........  ...........          -1           -1
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other assistance.............................          52           39           59           59           59           60           60
                                                              ------------------------------------------------------------------------------------------
      SSI recoveries and receipts............................      -1,479       -1,548       -1,612       -1,679       -1,745       -1,814       -2,009
                                                              ------------------------------------------------------------------------------------------
       Total, Other income support...........................      74,404       75,405       75,010       80,225       82,879       87,092       92,397
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................     205,839      213,723      220,286      235,030      246,178      257,139      269,180
                                                              ------------------------------------------------------------------------------------------
   Total, Income security....................................     238,580      243,567      261,618      276,362      288,003      300,003      312,984
                                                              ==========================================================================================
650 Social security:
  Discretionary:
    Social security:
      Old-age and survivors insurance (OASI)administrative          1,738        1,747        1,900        1,900        1,922        1,970        2,014
       expenses (Off-budget).................................
      Disability insurance (DI) administrative expenses (Off-       1,406        1,413        1,534        1,534        1,552        1,591        1,625
       budget)...............................................
      Office of the Inspector General--Social Security Adm.            12           15           17           18           18           19           19
       (On-budget)...........................................
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................       3,156        3,175        3,451        3,452        3,492        3,580        3,658
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Social security:
      Old-age and survivors insurance (OASI)(Off-budget).....     337,136      350,286      366,084      381,082      398,100      416,458      436,438
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -231         -210         -131         -103          -96
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Old-age and survivors insurance (OASI)(Off-       337,136      350,286      365,853      380,872      397,969      416,355      436,342
       budget)...............................................
                                                              ------------------------------------------------------------------------------------------
      Disability insurance (DI)(Off-budget)..................      50,812       54,566       58,888       63,648       69,118       75,328       82,062
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -40          -47          -41          -42          -42
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Disability insurance (DI)(Off-budget)........      50,812       54,566       58,848       63,601       69,077       75,286       82,020
                                                              ------------------------------------------------------------------------------------------
      Quinquennial OASI and DI adjustments (On-budget).......  ...........  ...........      -1,152   ...........  ...........  ...........  ...........
      Intragovernmental transactions (On-budget).............      10,830       11,663       10,985       11,494       12,048       12,813       13,725

[[Page 333]]


      Intragovernmental transactions (Off-budget)............     -10,824      -11,663      -10,985      -11,494      -12,048      -12,813      -13,725
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................     387,954      404,852      423,549      444,473      467,046      491,641      518,362
                                                              ------------------------------------------------------------------------------------------
   Total, Social security....................................     391,110      408,027      427,000      447,925      470,538      495,221      522,020
                                                              ==========================================================================================
700 Veterans benefits and services:
  Discretionary:
    Income security for veterans:
      Special benefits for certain World War II veterans.....  ...........           3            2            2            2            2            2
                                                              ------------------------------------------------------------------------------------------
    Veterans education, training, and rehabilitation:
      Loan fund program account..............................           1            1            1            1            1            1            1
      Discretionary change to readjustment benefits account..  ...........  ...........         -30          -30          -30          -31          -32
      Veterans employment and training.......................  ...........  ...........          22           22           22           23           23
                                                              ------------------------------------------------------------------------------------------
       Total, Veterans education, training, and                         1            1           -7           -7           -7           -7           -8
        rehabilitation.......................................
                                                              ------------------------------------------------------------------------------------------
    Hospital and medical care for veterans:
      Medical care and hospital services.....................      18,199       19,879       21,276       21,275       21,531       22,063       22,546
      Collections for medical care...........................        -574         -600         -958         -957         -967         -992       -1,013
      Construction of medical facilities.....................         407          315          284          284          288          294          302
                                                              ------------------------------------------------------------------------------------------
       Total, Hospital and medical care for veterans.........      18,032       19,594       20,602       20,602       20,852       21,365       21,835
                                                              ------------------------------------------------------------------------------------------
    Veterans housing:
      Housing program loan administrative expenses...........         160          158          167          167          169          173          177
                                                              ------------------------------------------------------------------------------------------
    Other veterans benefits and services:
      National Cemetery Administration.......................          92           97          110          110          111          114          117
      General operating expenses.............................         882          941        1,062        1,062        1,075        1,101        1,126
      Other operating expenses...............................          94          119          125          125          126          130          133
                                                              ------------------------------------------------------------------------------------------
       Total, Other veterans benefits and services...........       1,068        1,157        1,297        1,297        1,312        1,345        1,376
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      19,261       20,913       22,061       22,061       22,328       22,878       23,382
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Income security for veterans:
      Compensation...........................................      18,663       18,375       19,567       20,340       20,988       21,656       22,325
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         345          769        1,243        1,725        2,216
     Proposed Legislation (PAYGO)............................  ...........       1,800       -1,795            5          -11          -29          -48
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Compensation.................................      18,663       20,175       18,117       21,114       22,220       23,352       24,493
                                                              ------------------------------------------------------------------------------------------

[[Page 334]]


      Pensions...............................................       3,085        3,063        3,066        3,066        3,566        3,586        3,629
     Proposed Legislation (PAYGO)............................  ...........  ...........  ...........  ...........          -6   ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Pensions.....................................       3,085        3,063        3,066        3,066        3,560        3,586        3,629
                                                              ------------------------------------------------------------------------------------------
      Burial benefits and miscellaneous assistance...........         109          135          142          136          137          138          137
      National service life insurance trust fund.............       1,249        1,301        1,292        1,300        1,298        1,298        1,287
      All other insurance programs...........................          38           50           42           45           59           66           70
      Insurance program receipts.............................        -210         -191         -180         -169         -158         -146         -134
                                                              ------------------------------------------------------------------------------------------
       Total, Income security for veterans...................      22,934       24,533       22,479       25,492       27,116       28,294       29,482
                                                              ------------------------------------------------------------------------------------------
    Veterans education, training, and rehabilitation:
      Readjustment benefits (Montgomery GI Bill and other           1,175        1,469        1,664        1,674        1,664        1,665        1,683
       related programs).....................................
      Post-Vietnam era education.............................          -1   ...........  ...........  ...........          -1   ...........  ...........
      All-volunteer force educational assistance trust fund..        -186         -254         -261         -252         -239         -227         -213
                                                              ------------------------------------------------------------------------------------------
       Total, Veterans education, training, and                       988        1,215        1,403        1,422        1,424        1,438        1,470
        rehabilitation.......................................
                                                              ------------------------------------------------------------------------------------------
    Hospital and medical care for veterans:
      Fees, charges and other mandatory medical care.........  ...........  ...........  ...........  ...........  ...........           1   ...........
                                                              ------------------------------------------------------------------------------------------
    Veterans housing:
      Housing program loan subsidies.........................       1,392        1,355          166          139          320          342          349
     Proposed Legislation (PAYGO)............................  ...........  ...........  ...........  ...........        -168         -167         -176
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Housing program loan subsidies...............       1,392        1,355          166          139          152          175          173
                                                              ------------------------------------------------------------------------------------------
      Housing program loan reestimates.......................        -619         -730   ...........  ...........  ...........  ...........  ...........
      Housing program loan liquidating account...............         154   ...........  ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Veterans housing...............................         927          625          166          139          152          175          173
                                                              ------------------------------------------------------------------------------------------
    Other veterans programs:
      National homes, Battle Monument contributions and other          47          124           46           45           36           36           37
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................      24,896       26,497       24,094       27,098       28,728       29,944       31,162
                                                              ------------------------------------------------------------------------------------------
   Total, Veterans benefits and services.....................      44,157       47,410       46,155       49,159       51,056       52,822       54,544
                                                              ==========================================================================================

[[Page 335]]


750 Administration of justice:
  Discretionary:
    Federal law enforcement activities:
      Criminal investigations (DEA, FBI, FinCEN, ICDE).......       4,338        4,493        4,759        4,759        4,815        4,935        5,043
                                                              ------------------------------------------------------------------------------------------
      Alcohol, tobacco, and firearms investigations (ATF)....         558          565          756          756          765          784          801
      Border enforcement activities (Customs and INS)........       4,743        4,808        5,947        5,947        6,018        6,168        6,303
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -210         -210         -213         -218         -223
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Border enforcement activities (Customs and          4,743        4,808        5,737        5,737        5,805        5,950        6,080
       INS)..................................................
                                                              ------------------------------------------------------------------------------------------
      Equal Employment Opportunity Commission................         279          281          322          322          326          334          342
      Tax law, criminal investigations (IRS).................         367          385          399          399          404          414          423
      Other law enforcement activities.......................       1,585        1,527        1,680        1,680        1,700        1,741        1,780
                                                              ------------------------------------------------------------------------------------------
       Total, Federal law enforcement activities.............      11,870       12,059       13,653       13,653       13,815       14,158       14,469
                                                              ------------------------------------------------------------------------------------------
    Federal litigative and judicial activities:
      Civil and criminal prosecution and representation......       2,628        2,763        3,034        3,034        3,070        3,147        3,216
      Representation of indigents in civil cases.............         300          304          340          340          344          353          360
      Federal judicial and other litigative activities.......       3,497        3,799        4,278        4,411        4,539        4,670        4,805
                                                              ------------------------------------------------------------------------------------------
       Total, Federal litigative and judicial activities.....       6,425        6,866        7,652        7,785        7,953        8,170        8,381
                                                              ------------------------------------------------------------------------------------------
    Correctional activities:
      Federal prison system and detention trustee program....       3,302        3,673        4,412        4,522        4,311        3,913        4,065
                                                              ------------------------------------------------------------------------------------------
    Criminal justice assistance:
      Law enforcement assistance, violent crime reduction,          4,891        4,050        3,283        3,996        4,042        4,050        4,023
       community policing....................................
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      26,488       26,648       29,000       29,956       30,121       30,291       30,938
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Federal law enforcement activities:
      Assets forfeiture fund.................................         560          484          463          430          440          451          459
      Border enforcement activities (Customs and INS)........       1,533        1,627        1,624        1,675        1,712        1,750        1,791

[[Page 336]]


      Customs and INS fees...................................      -2,480       -2,716       -2,736       -2,699       -2,779       -1,382       -1,385
     Proposed Legislation (PAYGO)............................  ...........  ...........  ...........  ...........  ...........      -1,460       -1,524
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Customs and INS fees.........................      -2,480       -2,716       -2,736       -2,699       -2,779       -2,842       -2,909
                                                              ------------------------------------------------------------------------------------------
      Other mandatory law enforcement programs...............         481          420          433          439          442          445          449
                                                              ------------------------------------------------------------------------------------------
       Total, Federal law enforcement activities.............          94         -185         -216         -155         -185         -196         -210
                                                              ------------------------------------------------------------------------------------------
    Federal litigative and judicial activities:
      Federal judicial officers salaries and expenses and             460          454          533          498          510          523          539
       other mandatory programs..............................
                                                              ------------------------------------------------------------------------------------------
    Correctional activities:
      Mandatory programs.....................................          -3           -4           -4           -4           -4           -4           -5
                                                              ------------------------------------------------------------------------------------------
    Criminal justice assistance:
      Crime victims fund.....................................         321          503        1,063          350          350          350          350
      Public safety officers' benefits.......................          32           33           33           34           34           35           35
                                                              ------------------------------------------------------------------------------------------
       Total, Criminal justice assistance....................         353          536        1,096          384          384          385          385
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................         904          801        1,409          723          705          708          709
                                                              ------------------------------------------------------------------------------------------
   Total, Administration of justice..........................      27,392       27,449       30,409       30,679       30,826       30,999       31,647
                                                              ==========================================================================================
800 General government:
  Discretionary:
    Legislative functions:
      Legislative branch discretionary programs..............       2,245        2,107        2,325        2,273        2,286        2,299        2,312
                                                              ------------------------------------------------------------------------------------------
    Executive direction and management:
      Drug control programs..................................         353          369          451          451          456          468          477
      Executive Office of the President......................         315          274          288          288          291          298          303
      Presidential transition and former Presidents..........           2            2           10           10           10           10           10
                                                              ------------------------------------------------------------------------------------------
       Total, Executive direction and management.............         670          645          749          749          757          776          790
                                                              ------------------------------------------------------------------------------------------
    Central fiscal operations:
      Tax administration.....................................       8,059        7,873        8,587        8,843        8,944        9,157        9,350
      Other fiscal operations................................         663          720          841          851          859          885          902
                                                              ------------------------------------------------------------------------------------------
       Total, Central fiscal operations......................       8,722        8,593        9,428        9,694        9,803       10,042       10,252
                                                              ------------------------------------------------------------------------------------------
    General property and records management:
      Real property activities...............................         306          -54          745          373          321          258          166
      Records management.....................................         247          222          302          302          305          313          320

[[Page 337]]


      Other general and records management...................         230          173          180          180          182          186          191
                                                              ------------------------------------------------------------------------------------------
       Total, General property and records management........         783          341        1,227          855          808          757          677
                                                              ------------------------------------------------------------------------------------------
    Central personnel management:
      Discretionary central personnel management programs....         154          162          177          177          178          183          188
                                                              ------------------------------------------------------------------------------------------
    General purpose fiscal assistance:
      Payments and loans to the District of Columbia.........         645          340          324          324          328          336          343
      Payments to States and counties from Federal land                11           11           10           10           10           10           11
       management activities.................................
      Payments in lieu of taxes..............................         125          134          135          135          137          140          143
                                                              ------------------------------------------------------------------------------------------
       Total, General purpose fiscal assistance..............         781          485          469          469          475          486          497
                                                              ------------------------------------------------------------------------------------------
    Other general government:
      Discretionary programs.................................         347          253          294          288          289          297          303
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      13,702       12,586       14,669       14,505       14,596       14,840       15,019
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Legislative functions:
      Congressional members compensation and other...........          99          104          108          106          103           98           99
                                                              ------------------------------------------------------------------------------------------
    Central fiscal operations:
      Federal financing bank.................................       1,155           21           22           24           25           27           31
      Refundable tax credit for electronic tax return filers   ...........  ...........  ...........         303          324          331          339
       (Proposed Legislation PAYGO)..........................
      Other mandatory programs...............................         -63            2           27           25           32           33           36
                                                              ------------------------------------------------------------------------------------------
       Total, Central fiscal operations......................       1,092           23           49          352          381          391          406
                                                              ------------------------------------------------------------------------------------------
    General property and records management:
      Mandatory programs.....................................          14           19           22           21           19           18           18
      Offsetting receipts....................................         -25          -24          -69          -33          -32          -28          -27
                                                              ------------------------------------------------------------------------------------------
       Total, General property and records management........         -11           -5          -47          -12          -13          -10           -9
                                                              ------------------------------------------------------------------------------------------
    General purpose fiscal assistance:
      Payments to States and counties........................         789          994          884          886          868          891          912
     Proposed Legislation (PAYGO)............................  ...........  ...........          54           67           77           63           65
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Payments to States and counties..............         789          994          938          953          945          954          977
                                                              ------------------------------------------------------------------------------------------

[[Page 338]]


      Tax revenues for Puerto Rico (Treasury, BATF)..........         335          365          429          363          354          357          360
     Proposed Legislation (PAYGO)............................  ...........          32          -32   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Tax revenues for Puerto Rico (Treasury, BATF)         335          397          397          363          354          357          360
                                                              ------------------------------------------------------------------------------------------
      Other general purpose fiscal assistance................         128          128          125          115          111          112          112
                                                              ------------------------------------------------------------------------------------------
       Total, General purpose fiscal assistance..............       1,252        1,519        1,460        1,431        1,410        1,423        1,449
                                                              ------------------------------------------------------------------------------------------
    Other general government:
      Territories............................................         160          162          169          194          197          197          197
      Treasury claims........................................       1,859          725          712          712          712          712          712
      Presidential election campaign fund....................          61           61           61           63           63           63           63
      Other mandatory programs...............................         -95   ...........  ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Other general government.......................       1,985          948          942          969          972          972          972
                                                              ------------------------------------------------------------------------------------------
    Deductions for offsetting receipts:
      Offsetting receipts....................................        -971       -1,100       -1,099       -1,099       -1,099       -1,099       -1,099
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................       3,446        1,489        1,413        1,747        1,754        1,775        1,818
                                                              ------------------------------------------------------------------------------------------
   Total, General government.................................      17,148       14,075       16,082       16,252       16,350       16,615       16,837
                                                              ==========================================================================================
900 Net interest:
  Mandatory:
    Interest on the public debt:
      Interest on the public debt............................     353,504      358,980      359,536      361,979      365,622      368,401      369,363
     Proposed Legislation (non-PAYGO)........................  ...........          65          446        1,513        2,436        2,726        3,034
                                                              ------------------------------------------------------------------------------------------
       Total, Interest on the public debt....................     353,504      359,045      359,982      363,492      368,058      371,127      372,397
                                                              ------------------------------------------------------------------------------------------
    Interest received by on-budget trust funds:
      Civil service retirement and disability fund...........     -33,579      -35,168      -35,790      -36,929      -38,131      -39,099      -39,990
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           8           69          106           91           95
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Civil service retirement and disability fund.     -33,579      -35,168      -35,782      -36,860      -38,025      -39,008      -39,895
                                                              ------------------------------------------------------------------------------------------
      Military retirement....................................     -12,560      -12,791      -13,025      -13,267      -13,517      -13,776      -14,045
      Medicare...............................................     -12,212      -14,126      -15,220      -16,489      -17,678      -18,855      -19,995
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -273       -1,242       -1,975       -2,030       -2,156
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Medicare.....................................     -12,212      -14,126      -15,493      -17,731      -19,653      -20,885      -22,151
                                                              ------------------------------------------------------------------------------------------

[[Page 339]]


      Other on-budget trust funds............................      -8,210       -9,206       -9,700      -10,094      -10,303      -10,480      -10,752
     Proposed Legislation (non-PAYGO)........................  ...........         -65         -112         -240         -428         -617         -743
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other on-budget trust funds..................      -8,210       -9,271       -9,812      -10,334      -10,731      -11,097      -11,495
                                                              ------------------------------------------------------------------------------------------
       Total, Interest received by on-budget trust funds.....     -66,561      -71,356      -74,112      -78,192      -81,926      -84,766      -87,586
                                                              ------------------------------------------------------------------------------------------
    Interest received by off-budget trust funds:
      Interest received by social security trust funds.......     -52,071      -59,656      -68,138      -77,622      -87,895      -98,812     -110,493
                                                              ------------------------------------------------------------------------------------------
    Other interest:
      Interest on loans to Federal Financing Bank............      -2,503       -2,412       -2,159       -1,988       -1,853       -2,205       -2,472
      Interest on refunds of tax collections.................       2,724        3,157        3,307        3,436        3,563        3,702        3,852
      Payment to the Resolution Funding Corporation..........       2,328        1,072        1,728        1,247        2,047        1,947        2,231
      Interest paid to loan guarantee financing accounts.....       3,617        3,795        3,858        3,948        4,045        4,149        4,261
      Interest received from direct loan financing accounts..      -7,278       -8,626       -9,945      -10,960      -11,973      -12,947      -13,860
      Interest on deposits in tax and loan accounts..........        -935       -1,152       -1,104       -1,052       -1,052       -1,052       -1,052
      Interest received from Outer Continental Shelf escrow            -1   ...........      -1,342   ...........  ...........  ...........  ...........
       account, Interior.....................................
      All other interest.....................................      -3,087       -3,555       -3,698       -3,603       -3,631       -3,528       -3,414
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -65          -79          -82          -85          -96
                                                              ------------------------------------------------------------------------------------------
      Subtotal, All other interest...........................      -3,087       -3,555       -3,763       -3,682       -3,713       -3,613       -3,510
                                                              ------------------------------------------------------------------------------------------
       Total, Other interest.................................      -5,135       -7,721       -9,420       -9,051       -8,936      -10,019      -10,550
                                                              ------------------------------------------------------------------------------------------
   Total, Net interest.......................................     229,737      220,312      208,312      198,627      189,301      177,530      163,768
                                                              ==========================================================================================
920 Allowances:
  Discretionary:
      Adjustment to certain accounts.........................  ...........  ...........        -181         -250         -321         -324         -329
      Purchase of Martin Luther King papers..................  ...........  ...........          20   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
   Total, Allowances.........................................  ...........  ...........        -161         -250         -321         -324         -329
                                                              ==========================================================================================
950 Undistributed offsetting receipts:
  Discretionary:
    Other undistributed offsetting receipts:
      Analog spectrum lease fee (Proposed Legislation non-     ...........  ...........        -200         -200         -200         -200         -200
       PAYGO)................................................
                                                              ------------------------------------------------------------------------------------------

[[Page 340]]


  Mandatory:
    Employer share, employee retirement (on-budget):
      Contributions to military retirement fund..............     -10,417      -11,454      -11,413      -11,781      -12,114      -12,459      -12,825
      Postal Service contributions to Civil Service                -6,001       -6,437       -6,624       -6,799       -6,919       -7,041       -7,166
       Retirement and Disability Fund........................
      Other contributions to civil and foreign service             -9,215       -9,008       -9,470       -9,870       -9,983      -10,494      -11,052
       retirement and disability fund........................
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          34          -22           17           24           26
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other contributions to civil and foreign           -9,215       -9,008       -9,436       -9,892       -9,966      -10,470      -11,026
       service retirement and disability fund................
                                                              ------------------------------------------------------------------------------------------
      Contributions to HI trust fund.........................      -2,576       -2,676       -2,752       -2,898       -3,009       -3,133       -3,280
                                                              ------------------------------------------------------------------------------------------
       Total, Employer share, employee retirement (on-budget)     -28,209      -29,575      -30,225      -31,370      -32,008      -33,103      -34,297
                                                              ------------------------------------------------------------------------------------------
    Employer share, employee retirement (off-budget):
      Contributions to social security trust funds...........      -7,385       -7,860       -8,212       -8,919       -9,493      -10,144      -10,905
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         271          321          285          289          291
                                                              ------------------------------------------------------------------------------------------
       Total, Employer share, employee retirement (off-            -7,385       -7,860       -7,941       -8,598       -9,208       -9,855      -10,614
        budget)..............................................
                                                              ------------------------------------------------------------------------------------------
    Rents and royalties on the Outer Continental Shelf:
      OCS Receipts...........................................      -3,098       -3,550       -3,691       -3,282       -2,982       -2,853       -2,705
                                                              ------------------------------------------------------------------------------------------
    Sale of major assets:
      Privatization of Elk Hills.............................  ...........  ...........  ...........  ...........        -323   ...........  ...........
                                                              ------------------------------------------------------------------------------------------
    Other undistributed offsetting receipts:
      Spectrum auction.......................................      -1,753       -2,076       -3,559       -5,535       -2,480         -770         -675
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................     -40,445      -43,061      -45,416      -48,785      -47,001      -46,581      -48,291
                                                              ------------------------------------------------------------------------------------------
   Total, Undistributed offsetting receipts..................     -40,445      -43,061      -45,616      -48,985      -47,201      -46,781      -48,491
                                                              ==========================================================================================
Total........................................................   1,776,513    1,801,079    1,885,361    1,926,800    1,987,941    2,064,906    2,144,541
                                                              ==========================================================================================
  On-budget..................................................  (1,450,094)  (1,466,730)  (1,542,715)  (1,575,130)  (1,626,247)  (1,691,970)  (1,757,628)
  Off-budget.................................................    (326,419)    (334,349)    (342,646)    (351,670)    (361,694)    (372,936)    (386,913)
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 341]]


                                                  Table 32-2. OUTLAYS BY FUNCTION, CATEGORY AND PROGRAM
                                                                (In millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                              Estimate
                     Function and Program                          1999    -----------------------------------------------------------------------------
                                                                 Actual         2000         2001         2002         2003         2004         2005
--------------------------------------------------------------------------------------------------------------------------------------------------------
050 National defense:
  Discretionary:
    Department of Defense--Military:
      Military personnel.....................................      69,503       73,509       75,094       77,822       79,894       82,607       88,607
      Operation and maintenance..............................      96,272      103,591      109,039      106,458      108,036      110,979      113,466
      Procurement............................................      48,826       47,972       50,958       54,075       59,984       63,506       66,116
      Research, development, test and evaluation.............      37,363       37,400       37,696       37,537       37,324       37,135       36,532
      Military construction..................................       5,521        4,767        4,981        4,568        4,085        3,994        4,358
      Family housing.........................................       3,692        3,753        3,589        3,673        3,834        3,857        3,969
      Revolving, management and trust funds..................         995        2,278        1,711        1,109          860          669          528
      General transfer authority.............................  ...........         230          220          100           40           20           10
      Repeal of pay delays...................................  ...........       3,454       -3,454   ...........  ...........  ...........  ...........
      Repeal of obligation delays............................  ...........       1,250       -1,250   ...........  ...........  ...........  ...........
      DOD-wide savings proposals.............................  ...........  ...........  ...........  ...........  ...........  ...........       3,152
                                                              ------------------------------------------------------------------------------------------
       Total, Department of Defense--Military................     262,172      278,204      278,584      285,342      294,057      302,767      316,738
                                                              ------------------------------------------------------------------------------------------
    Atomic energy defense activities:
      Department of Energy...................................      12,188       11,775       12,340       12,691       12,875       13,171       13,407
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          11           16           17           17           18
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Department of Energy.........................      12,188       11,775       12,351       12,707       12,892       13,188       13,425
                                                              ------------------------------------------------------------------------------------------
      Formerly utilized sites remedial action................         153          154          145          140          141          144          147
      Defense nuclear facilities safety board................          17           18           19           18           18           18           18
                                                              ------------------------------------------------------------------------------------------
       Total, Atomic energy defense activities...............      12,358       11,947       12,515       12,865       13,051       13,350       13,590
                                                              ------------------------------------------------------------------------------------------
    Defense-related activities:
      Discretionary programs.................................         933        1,004          987        1,022        1,047        1,065        1,086
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................     275,463      291,155      292,086      299,229      308,155      317,182      331,414
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Department of Defense--Military:
      Revolving, trust and other DoD mandatory...............         202          624          304          343          343          342          341
      Offsetting receipts....................................        -994       -1,352       -1,404       -1,410       -1,374       -1,259       -1,274
                                                              ------------------------------------------------------------------------------------------
       Total, Department of Defense--Military................        -792         -728       -1,100       -1,067       -1,031         -917         -933
                                                              ------------------------------------------------------------------------------------------
    Defense-related activities:
      Mandatory programs.....................................         202          209          216          228          239          252          261
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................        -590         -519         -884         -839         -792         -665         -672
                                                              ------------------------------------------------------------------------------------------
   Total, National defense...................................     274,873      290,636      291,202      298,390      307,363      316,517      330,742
                                                              ==========================================================================================

[[Page 342]]


150 International affairs:
  Discretionary:
    International development, humanitarian assistance:
      Development assistance and operating expenses..........       1,473        1,855        1,823        1,844        1,865        1,916        2,007
      Multilateral development banks (MDB's).................       1,518        1,620        1,793        1,695        1,748        1,803        1,669
      Assistance for the New Independent States..............         652          590          682          667          725          808          837
      Food aid...............................................         926        1,031          863          844          846          859          874
      Refugee programs.......................................         733          919          797          673          682          698          713
      Assistance for Central and Eastern Europe..............         523          555          392          454          518          595          616
      Voluntary contributions to international organizations.         338          295          350          356          360          368          377
      Peace Corps............................................         236          264          269          281          287          293          299
      Central America and Caribbean emergency disaster                 10          232          228           -4   ...........  ...........  ...........
       recovery fund.........................................
      Other development and humanitarian assistance..........         849        1,340        1,415        1,291        1,257        1,256        1,302
                                                              ------------------------------------------------------------------------------------------
       Total, International development, humanitarian               7,258        8,701        8,612        8,101        8,288        8,596        8,694
        assistance...........................................
                                                              ------------------------------------------------------------------------------------------
    International security assistance:
      Foreign military financing grants and loans............       3,375        2,987        4,371        3,921        3,831        3,678        3,683
      Economic support fund..................................       2,349        2,358        2,329        2,460        2,555        2,209        2,277
      Other security assistance..............................         355          410          484          489          505          515          525
                                                              ------------------------------------------------------------------------------------------
       Total, International security assistance..............       6,079        5,755        7,184        6,870        6,891        6,402        6,485
                                                              ------------------------------------------------------------------------------------------
    Conduct of foreign affairs:
      State Department operations............................       2,241        3,553        3,216        3,219        3,228        3,302        3,374
      Foreign buildings......................................         615          773          891        1,085        1,229        1,342        1,432
      Assessed contributions to international organizations..         947          882          945          946          957          980        1,003
      Assessed contributions for international peacekeeping..         235          600          734          739          748          766          783
      Arrearage payment for international organizations and    ...........  ...........         582          244   ...........  ...........  ...........
       peacekeeping..........................................
      Other conduct of foreign affairs.......................         168          145          138          138          140          142          144
                                                              ------------------------------------------------------------------------------------------
       Total, Conduct of foreign affairs.....................       4,206        5,953        6,506        6,371        6,302        6,532        6,736
                                                              ------------------------------------------------------------------------------------------
    Foreign information and exchange activities:
      International broadcasting.............................         422          428          442          443          452          462          473
      Other information and exchange activities..............         801          388          287          288          293          295          297
                                                              ------------------------------------------------------------------------------------------
       Total, Foreign information and exchange activities....       1,223          816          729          731          745          757          770
                                                              ------------------------------------------------------------------------------------------

[[Page 343]]


    International financial programs:
      Export-Import Bank.....................................         733          598          649          709          806          892          955
      Special defense acquisition fund.......................          -2            8            6            5   ...........  ...........  ...........
      Other IMF..............................................          22           16           10   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, International financial programs...............         753          622          665          714          806          892          955
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      19,519       21,847       23,696       22,787       23,032       23,179       23,640
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    International development, humanitarian assistance:
      Credit liquidating accounts............................      -1,585       -1,300       -1,177       -1,132       -1,151       -1,108       -1,045
      Receipts and other.....................................         -19         -120          -56          -16          -16          -16          -16
                                                              ------------------------------------------------------------------------------------------
       Total, International development, humanitarian              -1,604       -1,420       -1,233       -1,148       -1,167       -1,124       -1,061
        assistance...........................................
                                                              ------------------------------------------------------------------------------------------
    International security assistance:
      Repayment of foreign military financing loans..........        -367   ...........  ...........  ...........  ...........  ...........  ...........
      Foreign military loan reestimates......................           5          189   ...........  ...........  ...........  ...........  ...........
      Foreign military loan liquidating account..............        -186         -590         -506         -403         -345         -275         -276
                                                              ------------------------------------------------------------------------------------------
       Total, International security assistance..............        -548         -401         -506         -403         -345         -275         -276
                                                              ------------------------------------------------------------------------------------------
    Foreign affairs and information:
      Conduct of foreign affairs.............................         -44            7            2            2            2            2            2
      U.S. Information Agency trust funds....................  ...........          -1           -1           -1           -1           -1           -1
      Miscellaneous trust funds..............................           2            2            2            2            2            3            3
      Japan-U.S. Friendship Commission.......................           2            4            3            3            3            3            3
                                                              ------------------------------------------------------------------------------------------
       Total, Foreign affairs and information................         -40           12            6            6            6            7            7
                                                              ------------------------------------------------------------------------------------------
    International financial programs:
      Foreign military sales trust fund (net)................         535   ...........  ...........  ...........  ...........  ...........  ...........
      International monetary fund............................        -167   ...........  ...........  ...........  ...........  ...........  ...........
      Exchange stabilization fund............................      -1,385       -1,454       -1,527       -1,603       -1,683       -1,768       -1,856
      Credit liquidating account (Exim)......................        -892         -600         -575         -520         -466         -448         -436

[[Page 344]]


      Other international financial programs.................        -175         -906         -254          -67          -80          -81          -87
                                                              ------------------------------------------------------------------------------------------
       Total, International financial programs...............      -2,084       -2,960       -2,356       -2,190       -2,229       -2,297       -2,379
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................      -4,276       -4,769       -4,089       -3,735       -3,735       -3,689       -3,709
                                                              ------------------------------------------------------------------------------------------
   Total, International affairs..............................      15,243       17,078       19,607       19,052       19,297       19,490       19,931
                                                              ==========================================================================================
250 General science, space, and technology:
  Discretionary:
    General science and basic research:
      National Science Foundation programs...................       3,188        3,439        3,846        4,236        4,474        4,537        4,660
      Department of Energy general science programs..........       2,449        2,719        2,993        3,130        3,149        3,134        3,145
                                                              ------------------------------------------------------------------------------------------
       Total, General science and basic research.............       5,637        6,158        6,839        7,366        7,623        7,671        7,805
                                                              ------------------------------------------------------------------------------------------
    Space flight, research, and supporting activities:
      Science, aeronautics and technology....................       4,981        4,899        5,052        5,331        5,993        6,560        7,032
      Human space flight.....................................       5,417        5,457        5,454        5,461        5,094        4,872        4,737
      Mission support........................................       1,986        2,151        2,198        2,304        2,403        2,480        2,539
      Other NASA programs....................................          62           86           29           23           24           25           25
                                                              ------------------------------------------------------------------------------------------
       Total, Space flight, research, and supporting               12,446       12,593       12,733       13,119       13,514       13,937       14,333
        activities...........................................
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      18,083       18,751       19,572       20,485       21,137       21,608       22,138
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    General science and basic research:
      National Science Foundation donations..................          42          102           66           34           34           34           34
                                                              ------------------------------------------------------------------------------------------
   Total, General science, space, and technology.............      18,125       18,853       19,638       20,519       21,171       21,642       22,172
                                                              ==========================================================================================
270 Energy:
  Discretionary:
    Energy supply:
      Research and development...............................       1,350        1,210        1,219        1,299        1,300        1,277        1,263
      Naval petroleum reserves operations....................          28           21           21   ...........  ...........  ...........  ...........
      Uranium enrichment activities..........................         228          220          292          303          306          312          319
      Decontamination transfer...............................        -398         -420         -420         -420         -425         -436         -445
      Nuclear waste program..................................         169          140          281          326          328          334          342
      Federal power marketing................................         223          214          194          179          180          183          188
      Rural electric and telephone discretionary loans.......          82           83           66           62           58           60           60

[[Page 345]]


      Non-defense environmental management and other.........         417          311          337          320          321          327          357
                                                              ------------------------------------------------------------------------------------------
       Total, Energy supply..................................       2,099        1,779        1,990        2,069        2,068        2,057        2,084
                                                              ------------------------------------------------------------------------------------------
    Energy conservation and preparedness:
      Energy conservation....................................         586          690          767          834          853          865          884
      Emergency energy preparedness..........................         225          164          158          158          159          162          165
                                                              ------------------------------------------------------------------------------------------
       Total, Energy conservation and preparedness...........         811          854          925          992        1,012        1,027        1,049
                                                              ------------------------------------------------------------------------------------------
    Energy information, policy, and regulation:
      Nuclear Regulatory Commission (NRC)....................          37           22           30           35           34           32           33
      Federal Energy Regulatory Commission fees and                   -25          -21          -28          -28          -28          -29          -30
       recoveries, and other.................................
      Department of Energy departmental administration, OIG,          207          199          191          195          196          200          203
       and EIA administration................................
                                                              ------------------------------------------------------------------------------------------
       Total, Energy information, policy, and regulation.....         219          200          193          202          202          203          206
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................       3,129        2,833        3,108        3,263        3,282        3,287        3,339
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Energy supply:
      Naval petroleum reserves oil and gas sales.............         -18           -6           -6           -6   ...........  ...........  ...........
      Federal power marketing................................        -779         -548         -620         -731         -714         -818         -746
      Tennessee Valley Authority.............................         -49         -359         -813         -851         -834       -1,143       -1,229
      Proceeds from uranium sales............................          -1   ...........  ...........  ...........  ...........  ...........  ...........
      United States Enrichment Corporation...................           5   ...........  ...........  ...........  ...........  ...........  ...........
      Nuclear waste fund program.............................        -662         -663         -550         -550         -550         -545         -535
      Rural electric and telephone liquidating accounts......        -546       -2,897       -1,770       -1,786       -1,601       -1,506       -1,461
      Rural electric and telephone loan subsidy reestimates..        -167   ...........  ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................      -2,217       -4,473       -3,759       -3,924       -3,699       -4,012       -3,971
                                                              ------------------------------------------------------------------------------------------
   Total, Energy.............................................         912       -1,640         -651         -661         -417         -725         -632
                                                              ==========================================================================================
300 Natural resources and environment:
  Discretionary:
    Water resources:
      Corps of Engineers.....................................       4,147        4,272        3,920        3,909        3,943        4,029        4,120
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -182           -5           -7          -10          -10
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Corps of Engineers...........................       4,147        4,272        3,738        3,904        3,936        4,019        4,110
                                                              ------------------------------------------------------------------------------------------
      Bureau of Reclamation..................................         763          984          785          800          809          819          839

[[Page 346]]


      Watershed, flood prevention, and other.................         266          304          237          186          180          159          159
                                                              ------------------------------------------------------------------------------------------
       Total, Water resources................................       5,176        5,560        4,760        4,890        4,925        4,997        5,108
                                                              ------------------------------------------------------------------------------------------
    Conservation and land management:
      Forest Service.........................................       2,703        2,538        2,764        2,830        2,859        2,923        2,986
      Management of public lands (BLM).......................       1,035        1,103        1,167        1,246        1,206        1,219        1,247
      Conservation of agricultural lands.....................         718          747          799          807          801          816          835
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          -4          -14          -11           -7           -3
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Conservation of agricultural lands...........         718          747          795          793          790          809          832
                                                              ------------------------------------------------------------------------------------------
      Other conservation and land management programs........         588          546          686          743          778          828          846
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -10          -10          -10          -10          -11
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other conservation and land management                588          546          676          733          768          818          835
       programs..............................................
                                                              ------------------------------------------------------------------------------------------
       Total, Conservation and land management...............       5,044        4,934        5,402        5,602        5,623        5,769        5,900
                                                              ------------------------------------------------------------------------------------------
    Recreational resources:
      Operation of recreational resources....................       2,942        2,938        3,119        3,145        3,260        3,344        3,431
      Other recreational resources activities................          89          158          166          175          167          168          171
                                                              ------------------------------------------------------------------------------------------
       Total, Recreational resources.........................       3,031        3,096        3,285        3,320        3,427        3,512        3,602
                                                              ------------------------------------------------------------------------------------------
    Pollution control and abatement:
      Regulatory, enforcement, and research programs.........       2,716        2,741        2,843        2,884        2,909        2,963        3,030
      State and tribal assistance grants.....................       2,745        3,064        3,400        3,304        3,154        3,056        3,022
      Hazardous substance superfund..........................       1,577        1,479        1,427        1,438        1,487        1,546        1,597
      Other control and abatement activities.................         142          143          142          143          147          149          152
      Proposed Legislation (non-PAYGO).......................  ...........  ...........         -20           -8           -8           -8           -8
                                                              ------------------------------------------------------------------------------------------
       Total, Pollution control and abatement................       7,180        7,427        7,792        7,761        7,689        7,706        7,793
                                                              ------------------------------------------------------------------------------------------
    Other natural resources:
      NOAA...................................................       2,380        2,101        2,545        2,535        2,550        2,492        2,407
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -34          -34          -34          -35          -36
                                                              ------------------------------------------------------------------------------------------
      Subtotal, NOAA.........................................       2,380        2,101        2,511        2,501        2,516        2,457        2,371
                                                              ------------------------------------------------------------------------------------------

[[Page 347]]


      Other natural resource program activities..............         844          894          841          880          891          905          929
                                                              ------------------------------------------------------------------------------------------
       Total, Other natural resources........................       3,224        2,995        3,352        3,381        3,407        3,362        3,300
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      23,655       24,012       24,591       24,954       25,071       25,346       25,703
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Water resources:
      Offsetting receipts and other mandatory water resource         -448            2         -142         -226          -85         -151         -165
       programs..............................................
     Legislative proposal, discretionary offset..............  ...........  ...........        -966         -963         -960         -996       -1,014
                                                              ------------------------------------------------------------------------------------------
       Total, Water resources................................        -448            2       -1,108       -1,189       -1,045       -1,147       -1,179
                                                              ------------------------------------------------------------------------------------------
    Conservation and land management:
      Conservation Reserve Program and other.................       1,808        1,976        1,996        2,086        2,035        2,089        2,078
      Farm safety net (Proposed Legislation PAYGO)...........  ...........  ...........         776          960          535          597          657
      Other conservation programs............................         477          493          524          519          514          515          518
     Proposed Legislation (PAYGO)............................  ...........  ...........         -36           -4           10           20           21
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other conservation programs..................         477          493          488          515          524          535          539
                                                              ------------------------------------------------------------------------------------------
      Offsetting receipts....................................      -1,650       -2,321       -2,015       -2,048       -2,015       -2,056       -2,080
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           4            4            4            4            4
     Proposed Legislation (PAYGO)............................  ...........  ...........         -40          -79         -138         -137         -144
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Offsetting receipts..........................      -1,650       -2,321       -2,051       -2,123       -2,149       -2,189       -2,220
                                                              ------------------------------------------------------------------------------------------
       Total, Conservation and land management...............         635          148        1,209        1,438          945        1,032        1,054
                                                              ------------------------------------------------------------------------------------------
    Recreational resources:
      Operation of recreational resources....................         846          897          884          874          856          839          833
     Proposed Legislation (PAYGO)............................  ...........  ...........          23           60          120          181          225
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Operation of recreational resources..........         846          897          907          934          976        1,020        1,058
                                                              ------------------------------------------------------------------------------------------
      Offsetting receipts....................................        -379         -382         -396         -305         -282         -288         -298
     Proposed Legislation (PAYGO)............................  ...........  ...........         -25         -131         -140         -154         -155
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Offsetting receipts..........................        -379         -382         -421         -436         -422         -442         -453
                                                              ------------------------------------------------------------------------------------------
       Total, Recreational resources.........................         467          515          486          498          554          578          605
                                                              ------------------------------------------------------------------------------------------

[[Page 348]]


    Pollution control and abatement:
      Superfund resources and other mandatory................        -282         -225         -201         -154         -134         -124         -124
     Proposed Legislation (PAYGO)............................  ...........  ...........          39           84          108          122          129
                                                              ------------------------------------------------------------------------------------------
       Total, Pollution control and abatement................        -282         -225         -162          -70          -26           -2            5
                                                              ------------------------------------------------------------------------------------------
    Other natural resources:
      Fees and mandatory programs............................         -59           27          -50          -12           -6           -8           -6
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           7   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Other natural resources........................         -59           27          -43          -12           -6           -8           -6
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................         313          467          382          665          422          453          479
                                                              ------------------------------------------------------------------------------------------
   Total, Natural resources and environment..................      23,968       24,479       24,973       25,619       25,493       25,799       26,182
                                                              ==========================================================================================
350 Agriculture:
  Discretionary:
    Farm income stabilization:
      Agriculture credit loan program........................         433          468          479          468          480          480          490
      P.L.480 market development activities..................         370          773          176          161          168          171          175
      Administrative expenses................................         839          810          911          914          924          945          966
                                                              ------------------------------------------------------------------------------------------
       Total, Farm income stabilization......................       1,642        2,051        1,566        1,543        1,572        1,596        1,631
                                                              ------------------------------------------------------------------------------------------
    Agricultural research and services:
      Research programs......................................       1,299        1,384        1,459        1,378        1,404        1,442        1,471
      Extension programs.....................................         407          451          420          421          428          439          450
      Marketing programs.....................................          42           46           67           69           70           71           74
      Animal and plant inspection programs...................         527          557          517          517          435          430          430
      Animal and plant inspection user fees (Proposed          ...........  ...........         -11          -11          -10          -10          -11
       Legislation non-PAYGO)................................
      Economic intelligence..................................         163          156          157          156          157          161          166
      Grain inspection.......................................          26           26           33           34           34           34           34
      Grain inspection user fees (Proposed Legislation non-    ...........  ...........         -19          -23          -23          -23          -23
       PAYGO)................................................
      Foreign agricultural service...........................         129          104          113          114          116          118          121
      Other programs and unallocated overhead................         329          403          469          453          426          412          423
                                                              ------------------------------------------------------------------------------------------
       Total, Agricultural research and services.............       2,922        3,127        3,205        3,108        3,037        3,074        3,135
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................       4,564        5,178        4,771        4,651        4,609        4,670        4,766
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Farm income stabilization:
      Commodity Credit Corporation...........................      17,463       24,991       13,363        8,969        8,554        6,349        5,337

[[Page 349]]


      Farm safety net (Proposed Legislation PAYGO)...........  ...........         710        2,839        2,770   ...........  ...........  ...........
      Crop insurance and other farm credit activities........       1,640        2,169        1,872        1,727        1,854        1,923        1,971
      Farm safety net (Proposed Legislation PAYGO)...........  ...........  ...........         545          520   ...........  ...........  ...........
      Credit liquidating accounts (ACIF and FAC).............        -725       -1,173       -1,174       -1,160       -1,162       -1,090       -1,054
                                                              ------------------------------------------------------------------------------------------
       Total, Farm income stabilization......................      18,378       26,697       17,445       12,826        9,246        7,182        6,254
                                                              ------------------------------------------------------------------------------------------
    Agricultural research and services:
      Miscellaneous mandatory programs.......................         231          269          355          445          636          573          538
      Offsetting receipts....................................        -162         -156         -157         -157         -157         -157         -157
                                                              ------------------------------------------------------------------------------------------
       Total, Agricultural research and services.............          69          113          198          288          479          416          381
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................      18,447       26,810       17,643       13,114        9,725        7,598        6,635
                                                              ------------------------------------------------------------------------------------------
   Total, Agriculture........................................      23,011       31,988       22,414       17,765       14,334       12,268       11,401
                                                              ==========================================================================================
370 Commerce and housing credit:
  Discretionary:
    Mortgage credit:
      Federal Housing Administration (FHA) loan programs.....         734          967          972          488          509          502          489
      Government National Mortgage Association (GNMA)........        -346         -332         -357         -357         -361         -370         -378
      Other Housing and Urban Development....................        -157          -76         -471         -115         -115         -118         -121
      Rural housing insurance fund...........................         565          592          719          731          745          758          773
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -40          -40          -40          -41          -42
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Rural housing insurance fund.................         565          592          679          691          705          717          731
                                                              ------------------------------------------------------------------------------------------
       Total, Mortgage credit................................         796        1,151          823          707          738          731          721
                                                              ------------------------------------------------------------------------------------------
    Postal service:
      Payments to the Postal Service fund (On-budget)........          29          100           93           96           29           30           31
                                                              ------------------------------------------------------------------------------------------
    Deposit insurance:
      National Credit Union Administration...................           2            1            1            1            1            1            1
                                                              ------------------------------------------------------------------------------------------
    Other advancement of commerce:
      Small and minority business assistance.................         581          618          728          781          798          813          831
      Science and technology.................................         684          647          697          654          754          770          777
      Economic and demographic statistics....................       1,212        4,426        1,377          737          722          618          617

[[Page 350]]


      Regulatory agencies....................................        -172         -140         -132         -118         -121         -126         -129
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           2            2            2            2            2
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Regulatory agencies..........................        -172         -140         -130         -116         -119         -124         -127
                                                              ------------------------------------------------------------------------------------------
      International Trade Administration.....................         286          300          340          352          360          367          375
      Other discretionary....................................          91          108         -121          -25           39           47           43
                                                              ------------------------------------------------------------------------------------------
       Total, Other advancement of commerce..................       2,682        5,959        2,891        2,383        2,554        2,491        2,516
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................       3,509        7,211        3,808        3,187        3,322        3,253        3,269
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Mortgage credit:
      FHA General and Special Risk negative subsidies........        -154         -146          -27         -111         -210          -28          -10
      FHA mutual mortgage insurance receipts.................      -3,559   ...........  ...........      -3,708       -3,830       -4,199       -4,765
      GNMA receipts..........................................  ...........      -6,189         -365         -401         -439         -479         -521
      Mortgage credit reestimates............................       4,727   ...........  ...........  ...........  ...........  ...........  ...........
      FHA mutual mortgage insurance liquidating account......        -319       -3,937       -4,542       -1,564       -1,686       -1,858       -1,950
      GNMA liquidating account...............................        -335        5,826          -74           -4           -3           -1           -1
      Other credit liquidating accounts......................        -996       -1,169          522       -1,019         -897       -1,121       -1,214
      Other mortgage credit activities.......................         204   ...........           1   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Mortgage credit................................        -432       -5,615       -4,485       -6,807       -7,065       -7,686       -8,461
                                                              ------------------------------------------------------------------------------------------
    Postal service:
      Postal Service (Off-budget)............................       1,021        1,498          447        1,270          198          142         -270
                                                              ------------------------------------------------------------------------------------------
    Deposit insurance:
      Bank Insurance Fund....................................      -1,035          165         -839         -610         -247           96          846
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          -4           -9          -16          -23          -32
     Legislative proposal, discretionary offset..............  ...........  ...........         -92          -96         -102         -106         -111
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Bank Insurance Fund..........................      -1,035          165         -935         -715         -365          -33          703
                                                              ------------------------------------------------------------------------------------------
      FSLIC Resolution Fund..................................      -3,583         -906            1          143           16          -88          -88
      Savings Association Insurance Fund.....................        -436         -340         -346         -327         -250         -200           76
      National Credit Union Administration...................        -263         -327         -338         -406         -423         -448         -486
      Other deposit insurance activities.....................          35           29           28           35           36           37           38
                                                              ------------------------------------------------------------------------------------------
       Total, Deposit insurance..............................      -5,282       -1,379       -1,590       -1,270         -986         -732          243
                                                              ------------------------------------------------------------------------------------------
    Other advancement of commerce:
      Universal Service Fund.................................       3,293        5,757        4,913        5,567        6,139        6,783        7,482
      Payments to copyright owners...........................         174          455           89          268          147          115          246
      Spectrum auction subsidy...............................       1,369       -1,779            6            6            6            6            6
      Regulatory fees........................................         -25          -23          -24          -24          -24          -24          -24

[[Page 351]]


      Credit liquidating accounts............................        -316         -270         -259         -163          -72          -63          -53
      Business loan program, subsidy reestimate..............        -695         -301   ...........  ...........  ...........  ...........  ...........
      Other mandatory........................................          31           44           40           38           32           31           31
                                                              ------------------------------------------------------------------------------------------
       Total, Other advancement of commerce..................       3,831        3,883        4,765        5,692        6,228        6,848        7,688
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................        -862       -1,613         -863       -1,115       -1,625       -1,428         -800
                                                              ------------------------------------------------------------------------------------------
   Total, Commerce and housing credit........................       2,647        5,598        2,945        2,072        1,697        1,825        2,469
                                                              ==========================================================================================
400 Transportation:
  Discretionary:
    Ground transportation:
      Highways...............................................      21,468       24,259       26,508       27,321       26,914       26,851       26,948
      State infrastructure banks.............................          29           15           12            9            7            4            2
      Highway safety.........................................         419          566          680          723          722          735          749
      Mass transit...........................................       4,260        4,559        4,653        5,487        5,989        6,670        7,030
      Railroads..............................................         436          874          770          861        1,079        1,148        1,210
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -103         -103         -104         -107         -110
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Railroads....................................         436          874          667          758          975        1,041        1,100
                                                              ------------------------------------------------------------------------------------------
      Regulation.............................................          14           16           17           17           17           18           18
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -17          -17          -17          -18          -18
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Regulation...................................          14           16   ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Ground transportation..........................      26,626       30,289       32,520       34,298       34,607       35,301       35,829
                                                              ------------------------------------------------------------------------------------------
    Air transportation:
      Airports and airways (FAA).............................       9,508        9,748       10,559       11,269       11,753       12,429       13,120
      Aeronautical research and technology...................       1,217          853          942          929          990        1,008        1,015
      Payments to air carriers...............................          -5           -4            7   ...........  ...........          -1   ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Air transportation.............................      10,720       10,597       11,508       12,198       12,743       13,436       14,135
                                                              ------------------------------------------------------------------------------------------
    Water transportation:
      Marine safety and transportation.......................       3,042        2,967        3,309        3,372        3,418        3,496        3,579
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -212         -636         -643         -660         -674
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Marine safety and transportation.............       3,042        2,967        3,097        2,736        2,775        2,836        2,905
                                                              ------------------------------------------------------------------------------------------
      Ocean shipping.........................................          30          150          104           15          115          121          123
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -13          -13          -13          -13          -14
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Ocean shipping...............................          30          150           91            2          102          108          109
                                                              ------------------------------------------------------------------------------------------
      Panama Canal Commission................................         -73           47   ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Water transportation...........................       2,999        3,164        3,188        2,738        2,877        2,944        3,014
                                                              ------------------------------------------------------------------------------------------

[[Page 352]]


    Other transportation:
      Department of Transportation administration and other..         241          297          271          278          291          299          307
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -29          -29          -29          -30          -31
                                                              ------------------------------------------------------------------------------------------
       Total, Other transportation...........................         241          297          242          249          262          269          276
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      40,586       44,347       47,458       49,483       50,489       51,950       53,254
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Ground transportation:
      Highways...............................................       1,499        1,466        1,359        1,227        1,095          977          900
      Offsetting receipts and credit subsidy reestimates.....         -44          -86          -21          -21          -21          -21          -21
      Credit liquidating accounts............................         -29          -30          -29          -29          -29          -29          -29
                                                              ------------------------------------------------------------------------------------------
       Total, Ground transportation..........................       1,426        1,350        1,309        1,177        1,045          927          850
                                                              ------------------------------------------------------------------------------------------
    Air transportation:
      Payments to air carriers...............................  ...........           3           15           22           13           13           13
                                                              ------------------------------------------------------------------------------------------
    Water transportation:
      Coast Guard retired pay................................         669          693          761          818          869          919          970
      Other water transportation programs....................        -124          351           12          -13           62           62           62
     Proposed Legislation (PAYGO)............................  ...........  ...........          13           13           14           15           15
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other water transportation programs..........        -124          351           25   ...........          76           77           77
                                                              ------------------------------------------------------------------------------------------
       Total, Water transportation...........................         545        1,044          786          818          945          996        1,047
                                                              ------------------------------------------------------------------------------------------
    Other transportation:
      Sale of Governors Island...............................  ...........  ...........  ...........        -340   ...........  ...........  ...........
      Other mandatory transportation programs................         -26          -35          -36          -34          -35          -36          -37
                                                              ------------------------------------------------------------------------------------------
       Total, Other transportation...........................         -26          -35          -36         -374          -35          -36          -37
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................       1,945        2,362        2,074        1,643        1,968        1,900        1,873
                                                              ------------------------------------------------------------------------------------------
   Total, Transportation.....................................      42,531       46,709       49,532       51,126       52,457       53,850       55,127
                                                              ==========================================================================================
450 Community and regional development:
  Discretionary:
    Community development:
      Community development block grant......................       4,804        4,856        4,826        4,956        4,997        5,074        4,979
     Proposed Legislation (non-PAYGO)........................  ...........  ...........  ...........           2            4            5            5
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Community development block grant............       4,804        4,856        4,826        4,958        5,001        5,079        4,984
                                                              ------------------------------------------------------------------------------------------
      Community development loan guarantees..................           9           16           21           27           31           30           31

[[Page 353]]


      Community adjustment and investment program............           1           14           10           10           10           10           10
      Community development financial institutions...........          86           89          110          112          120          125          128
      Brownfields redevelopment..............................  ...........          10           28           43           47           49           50
      Other community development programs...................         291          423          468          506          492          514          528
                                                              ------------------------------------------------------------------------------------------
       Total, Community development..........................       5,191        5,408        5,463        5,656        5,701        5,807        5,731
                                                              ------------------------------------------------------------------------------------------
    Area and regional development:
      Rural development......................................         746          898          834          868          927          997        1,015
      Economic Development Administration....................         381          437          439          436          425          436          453
      Regional connections Proposed Legislation (non-PAYGO)..  ...........  ...........           1            9           20           24           25
      Indian programs........................................       1,047        1,046        1,235        1,341        1,439        1,501        1,533
                                                              ------------------------------------------------------------------------------------------
      Appalachian Regional Commission........................         141          151          113           66           54           64           71
      Tennessee Valley Authority.............................          51           53   ...........  ...........  ...........  ...........  ...........
      Denali commission......................................           1           29           30           30           30           30           32
      Delta Regional Authority (Proposed Legislation non-      ...........  ...........           3            9           18           23           27
       PAYGO)................................................
                                                              ------------------------------------------------------------------------------------------
       Total, Area and regional development..................       2,367        2,614        2,655        2,759        2,913        3,075        3,156
                                                              ------------------------------------------------------------------------------------------
    Disaster relief and insurance:
      Disaster relief........................................       3,746        2,752        1,838        1,713        1,077          989          631
      Small Business Administration disaster loans...........         316          317          310          312          311          305          312
      Other disaster assistance programs.....................         268          547          602          561          502          508          509
                                                              ------------------------------------------------------------------------------------------
       Total, Disaster relief and insurance..................       4,330        3,616        2,750        2,586        1,890        1,802        1,452
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      11,888       11,638       10,868       11,001       10,504       10,684       10,339
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Community development:
      Pennsylvania Avenue activities and other programs......          -9           20   ...........  ...........  ...........  ...........  ...........
      Urban empowerment zones (Proposed Legislation PAYGO)...  ...........  ...........           3           51          114          138          144
      Credit liquidating accounts............................         -66          -32          -32          -33          -23          -15          -12
                                                              ------------------------------------------------------------------------------------------
       Total, Community development..........................         -75          -12          -29           18           91          123          132
                                                              ------------------------------------------------------------------------------------------
    Area and regional development:
      Indian programs........................................         442          180          151          156          161          167          172
      Rural development programs.............................         107           31           78           47           41           39           37
      Rural empowerment zones / enterprise communities         ...........  ...........  ...........           5           12           15           15
       (Proposed Legislation PAYGO)..........................
      Credit liquidating accounts............................        -213         -109         -311         -213         -415         -427         -480

[[Page 354]]


      Offsetting receipts....................................        -376         -189         -139         -143         -148         -152         -157
                                                              ------------------------------------------------------------------------------------------
       Total, Area and regional development..................         -40          -87         -221         -148         -349         -358         -413
                                                              ------------------------------------------------------------------------------------------
    Disaster relief and insurance:
      National flood insurance fund..........................         -66         -275         -333         -402         -481         -566         -658
      National flood mitigation fund.........................           8           18           25           24           22           20           20
      Flood map modernization fund (Proposed Legislation       ...........  ...........         -57          -12           -1           -2           -2
       PAYGO)................................................
      Radiological emergency preparedness fees...............          -2   ...........  ...........  ...........  ...........  ...........  ...........
      Disaster loans program account.........................         337           68   ...........  ...........  ...........  ...........  ...........
      SBA disaster loan subsidy reestimates..................         -10   ...........  ...........  ...........  ...........  ...........  ...........
      Credit liquidating accounts............................        -170         -235          -76         -210           -8           -8           -8
                                                              ------------------------------------------------------------------------------------------
       Total, Disaster relief and insurance..................          97         -424         -441         -600         -468         -556         -648
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................         -18         -523         -691         -730         -726         -791         -929
                                                              ------------------------------------------------------------------------------------------
   Total, Community and regional development.................      11,870       11,115       10,177       10,271        9,778        9,893        9,410
                                                              ==========================================================================================
500 Education, training, employment, and social services:
  Discretionary:
    Elementary, secondary, and vocational education:
      Education reform.......................................         887        1,125        1,489        1,825        2,005        2,067        2,117
      Education for the disadvantaged........................       7,554        8,379        8,565        9,055        9,147        9,190        9,254
      Impact aid.............................................       1,081        1,034          791          780          778          797          814
      School improvement.....................................       1,326        2,527        2,814        3,756        3,999        3,943        3,992
      Bilingual and immigrant education......................         311          497          406          449          460          466          476
      Special education......................................       4,444        5,432        5,815        6,234        6,356        6,399        6,453
      Vocational and adult education.........................       1,362        1,547        1,642        1,724        1,748        1,761        1,780
      Reading excellence.....................................  ...........         133          209          261          282          286          289
      Indian education.......................................         612          624          661          722          735          749          766
      School renovation......................................  ...........  ...........          74          571        1,108        1,308        1,329
      Other..................................................          10           15           13           10           11           11           11
                                                              ------------------------------------------------------------------------------------------
       Total, Elementary, secondary, and vocational education      17,587       21,313       22,479       25,387       26,629       26,977       27,281
                                                              ------------------------------------------------------------------------------------------
    Higher education:
      Student financial assistance...........................       9,125        9,363        9,829       10,349       10,308       10,553       10,810
      Higher education.......................................         855        1,468        1,503        1,680        1,754        1,778        1,817
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           5           32           39           41           41
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Higher education.............................         855        1,468        1,508        1,712        1,793        1,819        1,858
                                                              ------------------------------------------------------------------------------------------
      Federal family education loan program..................          52           46           45           55           59           61           62

[[Page 355]]


      Other higher education programs........................         352          330          386          389          392          401          409
     Proposed Legislation (non-PAYGO)........................  ...........  ...........  ...........           1            1            2            2
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other higher education programs..............         352          330          386          390          393          403          411
                                                              ------------------------------------------------------------------------------------------
       Total, Higher education...............................      10,384       11,207       11,768       12,506       12,553       12,836       13,141
                                                              ------------------------------------------------------------------------------------------
    Research and general education aids:
      Library of Congress....................................         284          272          320          339          349          360          370
      Public broadcasting....................................         298          344          382          437          476          491          471
      Smithsonian institution................................         485          553          552          557          581          598          609
      Education research, statistics, and improvement........         479          690          604          522          507          512          522
      Other..................................................         753          852          875          943          969          995        1,018
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           1            1            2            2            3
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other........................................         753          852          876          944          971          997        1,021
                                                              ------------------------------------------------------------------------------------------
       Total, Research and general education aids............       2,299        2,711        2,734        2,799        2,884        2,958        2,993
                                                              ------------------------------------------------------------------------------------------
    Training and employment:
      Training and employment services.......................       4,675        5,347        5,680        5,795        6,056        6,228        6,358
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          -3          -55          -92         -105         -107
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Training and employment services.............       4,675        5,347        5,677        5,740        5,964        6,123        6,251
                                                              ------------------------------------------------------------------------------------------
      Older Americans employment.............................         441          440          440          440          441          448          458
      Federal-State employment service.......................       1,198        1,301        1,265        1,298        1,334        1,360        1,390
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -33          -33          -33          -34          -35
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Federal-State employment service.............       1,198        1,301        1,232        1,265        1,301        1,326        1,355
                                                              ------------------------------------------------------------------------------------------
      Other employment and training..........................          91          106          114          111          112          115          118
                                                              ------------------------------------------------------------------------------------------
       Total, Training and employment........................       6,405        7,194        7,463        7,556        7,818        8,012        8,182
                                                              ------------------------------------------------------------------------------------------
    Other labor services:
      Labor law, statistics, and other administration........       1,076        1,180        1,456        1,491        1,509        1,543        1,579
                                                              ------------------------------------------------------------------------------------------
    Social services:
      National Service.......................................         609          698          815          959          788          829          847
      Children and families services programs................       5,703        6,214        7,013        7,768        7,821        7,901        8,046
      Aging services program.................................         879          886        1,020        1,072        1,092        1,115        1,140

[[Page 356]]


      Other..................................................         179          800          159          401          406          414          423
                                                              ------------------------------------------------------------------------------------------
       Total, Social services................................       7,370        8,598        9,007       10,200       10,107       10,259       10,456
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      45,121       52,203       54,907       59,939       61,500       62,585       63,632
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Elementary, secondary, and vocational education:
      Vocational and adult education.........................           2   ...........  ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
    Higher education:
      Federal family education loan program..................       2,753        3,984        3,503        2,613        3,607        3,276        3,302
     Proposed Legislation (PAYGO)............................  ...........  ...........  ...........        -408         -505         -345         -301
     Legislative proposal, discretionary offset..............  ...........  ...........      -2,286   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Federal family education loan program........       2,753        3,984        1,217        2,205        3,102        2,931        3,001
                                                              ------------------------------------------------------------------------------------------
      Federal direct loan program............................         -93       -2,751          115          291          287          483          596
      Other higher education programs........................         -98          -80          -78          -77          -77          -73          -71
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           1            1            1            1            1
     Legislative proposal, discretionary offset..............  ...........  ...........  ...........  ...........  ...........  ...........          -1
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other higher education programs..............         -98          -80          -77          -76          -76          -72          -71
                                                              ------------------------------------------------------------------------------------------
      Credit liquidating account (Family education loan            -1,163         -707         -629         -517         -420         -326         -244
       program)..............................................
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          14           19           14           10            7
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Credit liquidating account (Family education       -1,163         -707         -615         -498         -406         -316         -237
       loan program).........................................
                                                              ------------------------------------------------------------------------------------------
       Total, Higher education...............................       1,399          446          640        1,922        2,907        3,026        3,289
                                                              ------------------------------------------------------------------------------------------
    Research and general education aids:
      Mandatory programs.....................................          19           41           44           23           19           19           20
                                                              ------------------------------------------------------------------------------------------
    Training and employment:
      Trade adjustment assistance............................         100          130          131          120          102           95           96
     Proposed Legislation (PAYGO)............................  ...........  ...........           7           31           54           62           63
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Trade adjustment assistance..................         100          130          138          151          156          157          159
                                                              ------------------------------------------------------------------------------------------

[[Page 357]]


      Welfare to work grants.................................         267          960        1,370          130           16   ...........  ...........
     Proposed Legislation (PAYGO)............................  ...........        -100         -465          150          289           76   ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Welfare to work grants.......................         267          860          905          280          305           76   ...........
                                                              ------------------------------------------------------------------------------------------
      Payments to States for AFDC work programs..............           9            8            5   ...........  ...........  ...........  ...........
      Other training and employment..........................  ...........          22           41           48           23            6   ...........
     Proposed Legislation (PAYGO)............................  ...........  ...........        -102          -49          -12   ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other training and employment................  ...........          22          -61           -1           11            6   ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Training and employment........................         376        1,020          987          430          472          239          159
                                                              ------------------------------------------------------------------------------------------
    Other labor services:
      Other labor services...................................           2            5            5   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
    Social services:
      Payments to States for foster care and adoption               4,707        5,495        6,293        6,899        7,469        8,113        8,842
       assistance............................................
     Proposed Legislation (PAYGO)............................  ...........  ...........           1            1            1            1            1
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Payments to States for foster care and              4,707        5,495        6,294        6,900        7,470        8,114        8,843
       adoption assistance...................................
                                                              ------------------------------------------------------------------------------------------
      Family support and preservation........................         248          286          288          301          304          305          305
      Social services block grant............................       1,993        1,623        1,932        1,710        1,710        1,710        1,710
     Proposed Legislation (PAYGO)............................  ...........  ...........          66            9   ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Social services block grant..................       1,993        1,623        1,998        1,719        1,710        1,710        1,710
                                                              ------------------------------------------------------------------------------------------
      Rehabilitation services................................       2,536        2,278        2,381        2,437        2,496        2,560        2,627
      Other social services..................................          -1   ...........  ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, Social services................................       9,483        9,682       10,961       11,357       11,980       12,689       13,485
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................      11,281       11,194       12,637       13,732       15,378       15,973       16,953
                                                              ------------------------------------------------------------------------------------------
   Total, Education, training, employment, and social              56,402       63,397       67,544       73,671       76,878       78,558       80,585
    services.................................................
                                                              ==========================================================================================
550 Health:
  Discretionary:
    Health care services:
      Substance abuse and mental health services.............       2,214        2,451        2,648        2,732        2,820        2,879        2,941
      Indian health..........................................       2,163        2,346        2,593        2,619        2,633        2,695        2,748
      Health Resources and Services Administration...........       3,455        3,962        4,362        4,521        4,570        4,698        4,811
      Disease control, research, and training................       2,205        2,459        2,775        2,893        2,906        2,927        2,971

[[Page 358]]


      Departmental management and other......................         366          939          565          624          605          598          608
                                                              ------------------------------------------------------------------------------------------
       Total, Health care services...........................      10,403       12,157       12,943       13,389       13,534       13,797       14,079
                                                              ------------------------------------------------------------------------------------------
    Health research and training:
      National Institutes of Health..........................      13,790       15,503       17,826       18,979       18,880       19,156       19,563
      Clinical training......................................         283          333          322          309          301          304          312
      Other health research and training.....................         295          614           77          295          281          278          280
                                                              ------------------------------------------------------------------------------------------
       Total, Health research and training...................      14,368       16,450       18,225       19,583       19,462       19,738       20,155
                                                              ------------------------------------------------------------------------------------------
    Consumer and occupational health and safety:
      Food safety and inspection.............................         600          649          688          688          688          688          688
      Food safety and inspection user fees (Proposed           ...........  ...........        -534         -636         -649         -664         -679
       Legislation non-PAYGO)................................
      Occupational safety and health.........................         575          611          691          683          691          706          721
      FDA and Consumer Products Safety Commission salaries            994        1,095        1,244        1,238        1,247        1,262        1,283
       and expenses..........................................
                                                              ------------------------------------------------------------------------------------------
       Total, Consumer and occupational health and safety....       2,169        2,355        2,089        1,973        1,977        1,992        2,013
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      26,940       30,962       33,257       34,945       34,973       35,527       36,247
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Health care services:
      Medicaid grants........................................     108,042      116,117      124,175      133,968      144,900      156,610      169,763
     Proposed Legislation (PAYGO)............................  ...........  ...........         663        1,830        4,509        7,020        8,451
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Medicaid grants..............................     108,042      116,117      124,838      135,798      149,409      163,630      178,214
                                                              ------------------------------------------------------------------------------------------
      State children's health insurance fund.................         565        1,300        1,905        2,505        3,000        3,100        3,100
     Proposed Legislation (PAYGO)............................  ...........  ...........         212          422          726        1,029        1,326
                                                              ------------------------------------------------------------------------------------------
      Subtotal, State children's health insurance fund.......         565        1,300        2,117        2,927        3,726        4,129        4,426
                                                              ------------------------------------------------------------------------------------------
      Long-term care tax credit (Proposed Legislation PAYGO).  ...........  ...........           8           72           98          134          163
      Federal employees' and retired employees' health              4,851        5,178        5,530        6,073        6,506        7,221        7,880
       benefits..............................................
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         121          175          186          199          213
     Proposed Legislation (PAYGO)............................  ...........  ...........        -194         -280         -300         -323         -349
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Federal employees' and retired employees'           4,851        5,178        5,457        5,968        6,392        7,097        7,744
       health benefits.......................................
                                                              ------------------------------------------------------------------------------------------

[[Page 359]]


      UMWA Funds (coal miner retiree health).................         229          183          205          188          179          171          164
     Proposed Legislation (PAYGO)............................  ...........  ...........          49           47           46           45           43
                                                              ------------------------------------------------------------------------------------------
      Subtotal, UMWA Funds (coal miner retiree health).......         229          183          254          235          225          216          207
                                                              ------------------------------------------------------------------------------------------
      Other mandatory health services activities.............         436          436          459          434          431          425          436
     Proposed Legislation (PAYGO)............................  ...........  ...........          10   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other mandatory health services activities...         436          436          469          434          431          425          436
                                                              ------------------------------------------------------------------------------------------
       Total, Health care services...........................     114,123      123,214      133,143      145,434      160,281      175,631      191,190
                                                              ------------------------------------------------------------------------------------------
    Health research and safety:
      Health research and training...........................          14           51           37           37           36           13            7
     Proposed Legislation (PAYGO)............................  ...........  ...........         250          490           10   ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Health research and training.................          14           51          287          527           46           13            7
                                                              ------------------------------------------------------------------------------------------
      Consumer and occupational health and safety............           2   ...........          -1           -1           -1           -1           -1
                                                              ------------------------------------------------------------------------------------------
       Total, Health research and safety.....................          16           51          286          526           45           12            6
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................     114,139      123,265      133,429      145,960      160,326      175,643      191,196
                                                              ------------------------------------------------------------------------------------------
   Total, Health.............................................     141,079      154,227      166,686      180,905      195,299      211,170      227,443
                                                              ==========================================================================================
570 Medicare:
  Discretionary:
    Medicare:
      Hospital insurance (HI) administrative expenses........       1,248        1,338        1,411        1,422        1,444        1,483        1,518
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -74          -74          -75          -77          -78
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Hospital insurance (HI) administrative              1,248        1,338        1,337        1,348        1,369        1,406        1,440
       expenses..............................................
                                                              ------------------------------------------------------------------------------------------
      Supplementary medical insurance (SMI) administrative          1,505        1,700        1,763        1,763        1,784        1,829        1,869
       expenses..............................................
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -146         -146         -148         -151         -155
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Supplementary medical insurance (SMI)               1,505        1,700        1,617        1,617        1,636        1,678        1,714
       administrative expenses...............................
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................       2,753        3,038        2,954        2,965        3,005        3,084        3,154
                                                              ------------------------------------------------------------------------------------------

[[Page 360]]


  Mandatory:
    Medicare:
      Hospital insurance (HI)................................     129,510      132,392      143,612      147,638      157,538      165,895      179,151
     Proposed Legislation (PAYGO)............................  ...........  ...........        -185        1,702       -4,033       -3,265       -4,946
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Hospital insurance (HI)......................     129,510      132,392      143,427      149,340      153,505      162,630      174,205
                                                              ------------------------------------------------------------------------------------------
      Supplementary medical insurance (SMI)..................      79,012       87,976       97,057      100,455      111,096      118,860      130,321
     Proposed Legislation (PAYGO)............................  ...........  ...........        -685        1,134        9,355       20,729       24,724
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Supplementary medical insurance (SMI)........      79,012       87,976       96,372      101,589      120,451      139,589      155,045
                                                              ------------------------------------------------------------------------------------------
      Health care fraud and abuse control....................         742          864          950        1,010        1,075        1,075        1,075
      Medicare premiums, collections, and interfunds.........     -21,570      -21,757      -23,368      -25,427      -27,821      -30,427      -33,095
     Proposed Legislation (PAYGO)............................  ...........  ...........         180         -226       -8,052      -10,921      -13,703
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Medicare premiums, collections, and               -21,570      -21,757      -23,188      -25,653      -35,873      -41,348      -46,798
       interfunds............................................
                                                              ------------------------------------------------------------------------------------------
      Solvency payment (Proposed Legislation non-PAYGO)......  ...........  ...........      15,400       12,600   ...........  ...........  ...........
      Solvency receipt (Proposed Legislation non-PAYGO)......  ...........  ...........     -15,400      -12,600   ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................     187,694      199,475      217,561      226,286      239,158      261,946      283,527
                                                              ------------------------------------------------------------------------------------------
   Total, Medicare...........................................     190,447      202,513      220,515      229,251      242,163      265,030      286,681
                                                              ==========================================================================================
600 Income security:
  Discretionary:
    General retirement and disability insurance:
      Railroad retirement....................................         281          266          261          258          261          268          274
      Pension Benefit Guaranty Corporation...................          11           11           12           12           12           12           13
      Pension and Welfare Benefits Administration and other..          94           98          109          110          111          114          116
                                                              ------------------------------------------------------------------------------------------
       Total, General retirement and disability insurance....         386          375          382          380          384          394          403
                                                              ------------------------------------------------------------------------------------------
    Federal employee retirement and disability:
      Civilian retirement and disability program                       80           85           92           92           93           95           97
       administrative expenses...............................
      Armed forces retirement home...........................          73           64           70           67           70           73           74

[[Page 361]]


      Foreign service national separation liability trust              11   ...........  ...........  ...........  ...........  ...........  ...........
       fund..................................................
                                                              ------------------------------------------------------------------------------------------
       Total, Federal employee retirement and disability.....         164          149          162          159          163          168          171
                                                              ------------------------------------------------------------------------------------------
    Unemployment compensation:
      Unemployment programs administrative expenses..........       2,275        2,270        2,364        2,364        2,392        2,452        2,505
                                                              ------------------------------------------------------------------------------------------
    Housing assistance:
      Public housing operating fund..........................       2,876        2,972        3,160        3,192        3,211        3,270        3,346
      Public housing capital fund............................       3,080        3,159        3,345        2,791        2,961        3,309        3,311
      Subsidized, public, homeless and other HUD housing.....      21,057       22,356       23,403       24,421       25,122       25,428       25,824
      Rural housing assistance...............................         632          689          723          768          800          834          858
                                                              ------------------------------------------------------------------------------------------
       Total, Housing assistance.............................      27,645       29,176       30,631       31,172       32,094       32,841       33,339
                                                              ------------------------------------------------------------------------------------------
    Food and nutrition assistance:
      Special supplemental food program for women, infants,         3,942        4,058        4,148        4,148        4,195        4,295        4,391
       and children (WIC)....................................
      Other nutrition programs...............................         505          519          622          624          631          645          659
                                                              ------------------------------------------------------------------------------------------
       Total, Food and nutrition assistance..................       4,447        4,577        4,770        4,772        4,826        4,940        5,050
                                                              ------------------------------------------------------------------------------------------
    Other income assistance:
      Refugee assistance.....................................         332          444          446          440          436          440          447
      Low income home energy assistance......................       1,176        1,242        1,105        1,102        1,110        1,133        1,159
      Child care and development block grant.................       1,032        1,147        1,720        1,974        2,017        2,056        2,103
      Supplemental security income (SSI) administrative             2,497        2,359        2,590        2,592        2,619        2,682        2,741
       expenses..............................................
                                                              ------------------------------------------------------------------------------------------
       Total, Other income assistance........................       5,037        5,192        5,861        6,108        6,182        6,311        6,450
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      39,954       41,739       44,170       44,955       46,041       47,106       47,918
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    General retirement and disability insurance:
      Railroad retirement....................................       4,242        4,392        4,603        4,585        4,678        4,788        4,903
      Special benefits for disabled coal miners..............       1,043        1,012          962          920          873          825          779
                                                              ------------------------------------------------------------------------------------------
      Pension Benefit Guaranty Corporation...................        -676       -1,135       -1,513       -1,363       -1,476       -1,492       -1,473
     Proposed Legislation (PAYGO)............................  ...........  ...........           1            1            2            3            3
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Pension Benefit Guaranty Corporation.........        -676       -1,135       -1,512       -1,362       -1,474       -1,489       -1,470
                                                              ------------------------------------------------------------------------------------------
      District of Columbia pension funds.....................         202          243          250          260          268          276          285

[[Page 362]]


      Proceeds from sale of DC retirement fund assets........      -3,398   ...........  ...........  ...........  ...........  ...........  ...........
      Special workers' compensation program..................         141          155          146          149          149          150          149
                                                              ------------------------------------------------------------------------------------------
       Total, General retirement and disability insurance....       1,554        4,667        4,449        4,552        4,494        4,550        4,646
                                                              ------------------------------------------------------------------------------------------
    Federal employee retirement and disability:
      Federal civilian employee retirement and disability....      44,297       45,874       48,013       50,311       52,745       55,820       58,936
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          27           64           49           11           -3
     Proposed Legislation (PAYGO)............................  ...........  ...........          -2           -8          -12          -15          -18
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Federal civilian employee retirement and           44,297       45,874       48,038       50,367       52,782       55,816       58,915
       disability............................................
                                                              ------------------------------------------------------------------------------------------
      Military retirement....................................      31,889       32,941       33,914       34,866       35,840       36,835       37,836
      Federal employees workers' compensation (FECA).........         151          114          135          147          161          168          173
      Federal employees life insurance fund..................      -1,355       -1,368       -1,289       -1,237       -1,176       -1,064         -990
                                                              ------------------------------------------------------------------------------------------
       Total, Federal employee retirement and disability.....      74,982       77,561       80,798       84,143       87,607       91,755       95,934
                                                              ------------------------------------------------------------------------------------------
    Unemployment compensation:
      Unemployment insurance programs........................      21,130       21,566       24,361       28,488       31,712       33,002       34,185
      Trade adjustment assistance............................         226          259          275          249          227          235          243
     Proposed Legislation (PAYGO)............................  ...........  ...........          24           46           56           57           59
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Trade adjustment assistance..................         226          259          299          295          283          292          302
                                                              ------------------------------------------------------------------------------------------
       Total, Unemployment compensation......................      21,356       21,825       24,660       28,783       31,995       33,294       34,487
                                                              ------------------------------------------------------------------------------------------
    Housing assistance:
      Mandatory housing assistance programs..................          32           45           45          -28          -38          -49          -55
                                                              ------------------------------------------------------------------------------------------
    Food and nutrition assistance:
      Food stamps (including Puerto Rico)....................      19,003       19,723       21,013       22,099       23,133       23,988       24,792
     Proposed Legislation (PAYGO)............................  ...........  ...........          24           96          223          371          367
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Food stamps (including Puerto Rico)..........      19,003       19,723       21,037       22,195       23,356       24,359       25,159
                                                              ------------------------------------------------------------------------------------------

[[Page 363]]


      State child nutrition programs.........................       8,865        9,339        9,875       10,416       10,881       11,373       11,891
     Proposed Legislation (PAYGO)............................  ...........  ...........          -3          -15          -21          -26          -31
                                                              ------------------------------------------------------------------------------------------
      Subtotal, State child nutrition programs...............       8,865        9,339        9,872       10,401       10,860       11,347       11,860
                                                              ------------------------------------------------------------------------------------------
      Funds for strengthening markets, income, and supply             832          535          537          537          537          537          537
       (Sec.32)..............................................
                                                              ------------------------------------------------------------------------------------------
       Total, Food and nutrition assistance..................      28,700       29,597       31,446       33,133       34,753       36,243       37,556
                                                              ------------------------------------------------------------------------------------------
    Other income support:
      Supplemental security income (SSI).....................      28,175       29,304       30,561       31,904       33,269       34,673       38,695
     Proposed Legislation (PAYGO)............................  ...........       2,190       -2,190           23           89          195          370
     Legislative proposal, discretionary offset..............  ...........  ...........  ...........        -311   ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Supplemental security income (SSI)...........      28,175       31,494       28,371       31,616       33,358       34,868       39,065
                                                              ------------------------------------------------------------------------------------------
      Family support payments................................       2,756        3,053        3,059        3,299        3,553        3,831        4,055
     Proposed Legislation (PAYGO)............................  ...........  ...........          32           33           33           33           32
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Family support payments......................       2,756        3,053        3,091        3,332        3,586        3,864        4,087
                                                              ------------------------------------------------------------------------------------------
      Federal share of child support collections.............        -868         -851         -850         -820         -865         -874         -853
     Proposed Legislation (PAYGO)............................  ...........  ...........         -22          -14           16           24           21
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Federal share of child support collections...        -868         -851         -872         -834         -849         -850         -832
                                                              ------------------------------------------------------------------------------------------
      Temporary assistance for needy families and related          14,161       14,996       15,742       16,522       17,323       17,933       18,284
       programs..............................................
     Proposed Legislation (PAYGO)............................  ...........  ...........         208           90          117           32          -94
     Legislative proposal, discretionary offset..............  ...........  ...........        -122   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Temporary assistance for needy families and        14,161       14,996       15,828       16,612       17,440       17,965       18,190
       related programs......................................
                                                              ------------------------------------------------------------------------------------------
      Child care entitlement to states.......................       2,254        2,420        2,556        2,685        2,717        2,717        2,717
     Proposed Legislation (PAYGO)............................  ...........  ...........         402          588          606          606          600
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Child care entitlement to states.............       2,254        2,420        2,958        3,273        3,323        3,323        3,317
                                                              ------------------------------------------------------------------------------------------

[[Page 364]]


      Earned income tax credit (EITC)........................      25,632       25,676       25,799       26,876       27,638       28,701       29,722
     Proposed Legislation (PAYGO)............................  ...........  ...........          15          304          314          326          339
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Earned income tax credit (EITC)..............      25,632       25,676       25,814       27,180       27,952       29,027       30,061
                                                              ------------------------------------------------------------------------------------------
      Child tax credit.......................................         445          550          520          505          460          450          420
      Child and dependent care tax credit (Proposed            ...........  ...........  ...........  ...........  ...........       1,427        1,501
       Legislation PAYGO)....................................
      Other assistance.......................................          53           62           55           53           61           60           60
     Proposed Legislation (PAYGO)............................  ...........  ...........           3            2            2            2            2
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other assistance.............................          53           62           58           55           63           62           62
                                                              ------------------------------------------------------------------------------------------
      SSI recoveries and receipts............................      -1,479       -1,548       -1,612       -1,679       -1,745       -1,814       -2,009
                                                              ------------------------------------------------------------------------------------------
       Total, Other income support...........................      71,129       75,852       74,156       80,060       83,588       88,322       93,862
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................     197,753      209,547      215,554      230,643      242,399      254,115      266,430
                                                              ------------------------------------------------------------------------------------------
   Total, Income security....................................     237,707      251,286      259,724      275,598      288,440      301,221      314,348
                                                              ==========================================================================================
650 Social security:
  Discretionary:
    Social security:
      Old-age and survivors insurance (OASI)administrative          1,574        1,844        1,990        1,968        1,920        1,965        2,008
       expenses (Off-budget).................................
      Disability insurance (DI) administrative expenses (Off-       1,472        1,435        1,564        1,594        1,550        1,586        1,621
       budget)...............................................
      Office of the Inspector General--Social Security Adm.             4           14           17           18           17           19           20
       (On-budget)...........................................
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................       3,050        3,293        3,571        3,580        3,487        3,570        3,649
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Social security:
      Old-age and survivors insurance (OASI)(Off-budget).....     336,332      349,127      364,796      379,730      396,655      414,880      434,736
     Proposed Legislation (non-PAYGO)........................  ...........  ...........  ...........          64          113          144          153
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Old-age and survivors insurance (OASI)(Off-       336,332      349,127      364,796      379,794      396,768      415,024      434,889
       budget)...............................................
                                                              ------------------------------------------------------------------------------------------
      Disability insurance (DI)(Off-budget)..................      50,659       54,204       58,523       63,252       68,644       74,805       81,496
                                                              ------------------------------------------------------------------------------------------
      Quinquennial OASI and DI adjustments (On-budget).......  ...........  ...........      -1,152   ...........  ...........  ...........  ...........
      Intragovernmental transactions (On-budget).............      10,824       11,664       10,985       11,494       12,048       12,813       13,725

[[Page 365]]


      Intragovernmental transactions (Off-budget)............     -10,824      -11,663      -10,985      -11,494      -12,048      -12,813      -13,725
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................     386,991      403,332      422,167      443,046      465,412      489,829      516,385
                                                              ------------------------------------------------------------------------------------------
   Total, Social security....................................     390,041      406,625      425,738      446,626      468,899      493,399      520,034
                                                              ==========================================================================================
700 Veterans benefits and services:
  Discretionary:
    Income security for veterans:
      Special benefits for certain World War II veterans.....  ...........           3            2            2            2            2            2
                                                              ------------------------------------------------------------------------------------------
    Veterans education, training, and rehabilitation:
      Loan fund program account..............................           1            1            1            1            1            1            1
      Discretionary change to readjustment benefits account..  ...........  ...........         -30          -30          -30          -31          -32
      Veterans employment and training.......................  ...........          -1            3           15           22           22           21
                                                              ------------------------------------------------------------------------------------------
       Total, Veterans education, training, and                         1   ...........         -26          -14           -7           -8          -10
        rehabilitation.......................................
                                                              ------------------------------------------------------------------------------------------
    Hospital and medical care for veterans:
      Medical care and hospital services.....................      18,225       18,804       21,460       21,230       21,484       21,967       22,453
      Collections for medical care...........................        -574         -600         -958         -957         -967         -992       -1,013
      Construction of medical facilities.....................         518          423          397          350          314          291          293
                                                              ------------------------------------------------------------------------------------------
       Total, Hospital and medical care for veterans.........      18,169       18,627       20,899       20,623       20,831       21,266       21,733
                                                              ------------------------------------------------------------------------------------------
    Veterans housing:
      Housing program loan administrative expenses...........         160          158          167          167          169          173          177
                                                              ------------------------------------------------------------------------------------------
    Other veterans benefits and services:
      National Cemetery Administration.......................          89           94          111          110          111          113          117
      General operating expenses.............................         867          945        1,073        1,062        1,073        1,098        1,122
      Other operating expenses...............................          88           94          118          121          131          133          136
                                                              ------------------------------------------------------------------------------------------
       Total, Other veterans benefits and services...........       1,044        1,133        1,302        1,293        1,315        1,344        1,375
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      19,374       19,921       22,344       22,071       22,310       22,777       23,277
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Income security for veterans:
      Compensation...........................................      17,963       18,958       19,672       20,324       20,972       21,639       23,830
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         311          767        1,203        1,685        2,174
     Proposed Legislation (PAYGO)............................  ...........       1,800       -1,795            5           -9          -28          -47
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Compensation.................................      17,963       20,758       18,188       21,096       22,166       23,296       25,957
                                                              ------------------------------------------------------------------------------------------

[[Page 366]]


      Pensions...............................................       3,076        3,053        3,061        3,065        3,561        3,581        3,930
     Proposed Legislation (PAYGO)............................  ...........  ...........  ...........  ...........          -6   ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Pensions.....................................       3,076        3,053        3,061        3,065        3,555        3,581        3,930
                                                              ------------------------------------------------------------------------------------------
      Burial benefits and miscellaneous assistance...........         109          135          142          136          137          138          137
      National service life insurance trust fund.............       1,201        1,259        1,267        1,283        1,291        1,303        1,303
      All other insurance programs...........................          14           35           28          103           88           80           77
      Insurance program receipts.............................        -210         -191         -180         -169         -158         -146         -134
                                                              ------------------------------------------------------------------------------------------
       Total, Income security for veterans...................      22,153       25,049       22,506       25,514       27,079       28,252       31,270
                                                              ------------------------------------------------------------------------------------------
    Veterans education, training, and rehabilitation:
      Readjustment benefits (Montgomery GI Bill and other           1,445        1,491        1,719        1,671        1,661        1,663        1,695
       related programs).....................................
      Post-Vietnam era education.............................          14           18           17           16           15           14           14
      All-volunteer force educational assistance trust fund..        -187         -254         -261         -252         -239         -227         -213
                                                              ------------------------------------------------------------------------------------------
       Total, Veterans education, training, and                     1,272        1,255        1,475        1,435        1,437        1,450        1,496
        rehabilitation.......................................
                                                              ------------------------------------------------------------------------------------------
    Hospital and medical care for veterans:
      Fees, charges and other mandatory medical care.........          -1   ...........  ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
    Veterans housing:
      Housing program loan subsidies.........................       1,389        1,320          172          149          330          355          349
     Proposed Legislation (PAYGO)............................  ...........  ...........  ...........  ...........        -168         -167         -176
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Housing program loan subsidies...............       1,389        1,320          172          149          162          188          173
                                                              ------------------------------------------------------------------------------------------
      Housing program loan reestimates.......................        -619         -730   ...........  ...........  ...........  ...........  ...........
      Housing program loan liquidating account...............        -370         -138          -90          -64          -48          -38          -31
                                                              ------------------------------------------------------------------------------------------
       Total, Veterans housing...............................         400          452           82           85          114          150          142
                                                              ------------------------------------------------------------------------------------------
    Other veterans programs:
      National homes, Battle Monument contributions and other          14          119           42           30           31           33           32
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................      23,838       26,875       24,105       27,064       28,661       29,885       32,940
                                                              ------------------------------------------------------------------------------------------
   Total, Veterans benefits and services.....................      43,212       46,796       46,449       49,135       50,971       52,662       56,217
                                                              ==========================================================================================

[[Page 367]]


750 Administration of justice:
  Discretionary:
    Federal law enforcement activities:
      Criminal investigations (DEA, FBI, FinCEN, ICDE).......       4,316        4,269        4,307        4,646        4,772        4,874        4,979
                                                              ------------------------------------------------------------------------------------------
      Alcohol, tobacco, and firearms investigations (ATF)....         553          563          746          761          763          783          799
      Border enforcement activities (Customs and INS)........       4,426        5,065        5,863        5,742        5,969        6,125        6,264
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -210         -210         -213         -218         -223
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Border enforcement activities (Customs and          4,426        5,065        5,653        5,532        5,756        5,907        6,041
       INS)..................................................
                                                              ------------------------------------------------------------------------------------------
      Equal Employment Opportunity Commission................         256          261          321          322          325          333          341
      Tax law, criminal investigations (IRS).................         366          393          398          399          404          413          422
      Other law enforcement activities.......................       1,491        1,464        1,625        1,708        1,703        1,740        1,781
                                                              ------------------------------------------------------------------------------------------
       Total, Federal law enforcement activities.............      11,408       12,015       13,050       13,368       13,723       14,050       14,363
                                                              ------------------------------------------------------------------------------------------
    Federal litigative and judicial activities:
      Civil and criminal prosecution and representation......       2,635        2,571        2,910        3,022        3,085        3,153        3,223
      Representation of indigents in civil cases.............         298          303          337          340          344          352          360
      Federal judicial and other litigative activities.......       3,519        3,822        4,260        4,401        4,532        4,664        4,800
                                                              ------------------------------------------------------------------------------------------
       Total, Federal litigative and judicial activities.....       6,452        6,696        7,507        7,763        7,961        8,169        8,383
                                                              ------------------------------------------------------------------------------------------
    Correctional activities:
      Federal prison system and detention trustee program....       3,215        3,560        4,074        4,315        4,561        4,490        4,310
                                                              ------------------------------------------------------------------------------------------
    Criminal justice assistance:
      Law enforcement assistance, violent crime reduction,          3,912        3,009        5,273        4,500        4,105        3,894        3,894
       community policing....................................
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      24,987       25,280       29,904       29,946       30,350       30,603       30,950
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Federal law enforcement activities:
      Assets forfeiture fund.................................         473          499          398          403          403          403          403
      Border enforcement activities (Customs and INS)........       1,483        1,627        1,622        1,672        1,708        1,747        1,787

[[Page 368]]


      Customs and INS fees...................................      -2,480       -2,716       -2,736       -2,699       -2,779       -1,382       -1,385
     Proposed Legislation (PAYGO)............................  ...........  ...........  ...........  ...........  ...........      -1,460       -1,524
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Customs and INS fees.........................      -2,480       -2,716       -2,736       -2,699       -2,779       -2,842       -2,909
                                                              ------------------------------------------------------------------------------------------
      Other mandatory law enforcement programs...............         594          551          430          440          442          445          448
                                                              ------------------------------------------------------------------------------------------
       Total, Federal law enforcement activities.............          70          -39         -286         -184         -226         -247         -271
                                                              ------------------------------------------------------------------------------------------
    Federal litigative and judicial activities:
      Federal judicial officers salaries and expenses and             502          750          554          504          506          518          535
       other mandatory programs..............................
                                                              ------------------------------------------------------------------------------------------
    Correctional activities:
      Mandatory programs.....................................         -11           -2           -8           -8           -7           -5           -4
                                                              ------------------------------------------------------------------------------------------
    Criminal justice assistance:
      Crime victims fund.....................................         348          749        1,211          448          350          350          350
      Public safety officers' benefits.......................          28           33           33           34           34           35           35
                                                              ------------------------------------------------------------------------------------------
       Total, Criminal justice assistance....................         376          782        1,244          482          384          385          385
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................         937        1,491        1,504          794          657          651          645
                                                              ------------------------------------------------------------------------------------------
   Total, Administration of justice..........................      25,924       26,771       31,408       30,740       31,007       31,254       31,595
                                                              ==========================================================================================
800 General government:
  Discretionary:
    Legislative functions:
      Legislative branch discretionary programs..............       1,996        2,246        2,412        2,277        2,286        2,299        2,311
                                                              ------------------------------------------------------------------------------------------
    Executive direction and management:
      Drug control programs..................................         308          281          386          446          454          462          472
      Executive Office of the President......................         294          267          288          288          291          298          303
      Presidential transition and former Presidents..........           2            2           10           10           10           10           10
                                                              ------------------------------------------------------------------------------------------
       Total, Executive direction and management.............         604          550          684          744          755          770          785
                                                              ------------------------------------------------------------------------------------------
    Central fiscal operations:
      Tax administration.....................................       7,825        8,054        8,456        8,631        8,843        9,121        9,312
      Other fiscal operations................................         536          707          762          817          840          857          878
                                                              ------------------------------------------------------------------------------------------
       Total, Central fiscal operations......................       8,361        8,761        9,218        9,448        9,683        9,978       10,190
                                                              ------------------------------------------------------------------------------------------
    General property and records management:
      Real property activities...............................        -220          178          298          245          343          345          239
      Records management.....................................         224          189          270          273          297          311          317

[[Page 369]]


      Other general and records management...................         237          348          208          180          185          180          189
                                                              ------------------------------------------------------------------------------------------
       Total, General property and records management........         241          715          776          698          825          836          745
                                                              ------------------------------------------------------------------------------------------
    Central personnel management:
      Discretionary central personnel management programs....         156          157          172          177          178          182          185
                                                              ------------------------------------------------------------------------------------------
    General purpose fiscal assistance:
      Payments and loans to the District of Columbia.........         556          409          323          324          329          335          343
      Payments to States and counties from Federal land                11           11           10           10           10           10           11
       management activities.................................
      Payments in lieu of taxes..............................         125          134          135          135          137          140          143
      Other..................................................          10            3   ...........  ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
       Total, General purpose fiscal assistance..............         702          557          468          469          476          485          497
                                                              ------------------------------------------------------------------------------------------
    Other general government:
      Discretionary programs.................................         352          280          292          320          304          305          313
                                                              ------------------------------------------------------------------------------------------
   Total, Discretionary......................................      12,412       13,266       14,022       14,133       14,507       14,855       15,026
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Legislative functions:
      Congressional members compensation and other...........          97          103          100           98          101          142           99
                                                              ------------------------------------------------------------------------------------------
    Central fiscal operations:
      Federal financing bank.................................       1,129           21           22           24           25           27           31
      Refundable tax credit for electronic tax return filers   ...........  ...........  ...........         303          324          331          339
       (Proposed Legislation PAYGO)..........................
      Other mandatory programs...............................         -11           44           21           32           39           40           43
                                                              ------------------------------------------------------------------------------------------
       Total, Central fiscal operations......................       1,118           65           43          359          388          398          413
                                                              ------------------------------------------------------------------------------------------
    General property and records management:
      Mandatory programs.....................................         -41           18           23           22   ...........          -1           -2
      Offsetting receipts....................................         -25          -24          -69          -33          -32          -28          -27
                                                              ------------------------------------------------------------------------------------------
       Total, General property and records management........         -66           -6          -46          -11          -32          -29          -29
                                                              ------------------------------------------------------------------------------------------
    General purpose fiscal assistance:
      Payments and loans to the District of Columbia.........          13   ...........  ...........  ...........  ...........  ...........  ...........

[[Page 370]]


      Payments to States and counties........................         788          995          884          886          868          890          912
     Proposed Legislation (PAYGO)............................  ...........  ...........          54           67           77           63           65
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Payments to States and counties..............         788          995          938          953          945          953          977
                                                              ------------------------------------------------------------------------------------------
      Tax revenues for Puerto Rico (Treasury, BATF)..........         331          365          429          363          354          357          360
     Proposed Legislation (PAYGO)............................  ...........          32          -32   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Tax revenues for Puerto Rico (Treasury, BATF)         331          397          397          363          354          357          360
                                                              ------------------------------------------------------------------------------------------
      Other general purpose fiscal assistance................         124          128          125          115          111          112          112
                                                              ------------------------------------------------------------------------------------------
       Total, General purpose fiscal assistance..............       1,256        1,520        1,460        1,431        1,410        1,422        1,449
                                                              ------------------------------------------------------------------------------------------
    Other general government:
      Territories............................................         159          183          221          232          232          233          217
      Treasury claims........................................       1,827          757          712          712          712          712          712
      Presidential election campaign fund....................          26          218            2   ...........          29          218            3
      Other mandatory programs...............................        -100           29           14          -12           -8            3            9
                                                              ------------------------------------------------------------------------------------------
       Total, Other general government.......................       1,912        1,187          949          932          965        1,166          941
                                                              ------------------------------------------------------------------------------------------
    Deductions for offsetting receipts:
      Offsetting receipts....................................        -971       -1,100       -1,099       -1,099       -1,099       -1,099       -1,099
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................       3,346        1,769        1,407        1,710        1,733        2,000        1,774
                                                              ------------------------------------------------------------------------------------------
   Total, General government.................................      15,758       15,035       15,429       15,843       16,240       16,855       16,800
                                                              ==========================================================================================
900 Net interest:
  Mandatory:
    Interest on the public debt:
      Interest on the public debt............................     353,504      358,980      359,536      361,979      365,622      368,401      369,363
     Proposed Legislation (non-PAYGO)........................  ...........          65          446        1,513        2,436        2,726        3,034
                                                              ------------------------------------------------------------------------------------------
       Total, Interest on the public debt....................     353,504      359,045      359,982      363,492      368,058      371,127      372,397
                                                              ------------------------------------------------------------------------------------------
    Interest received by on-budget trust funds:
      Civil service retirement and disability fund...........     -33,579      -35,168      -35,790      -36,929      -38,131      -39,099      -39,990
     Proposed Legislation (non-PAYGO)........................  ...........  ...........           8           69          106           91           95
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Civil service retirement and disability fund.     -33,579      -35,168      -35,782      -36,860      -38,025      -39,008      -39,895
                                                              ------------------------------------------------------------------------------------------
      Military retirement....................................     -12,560      -12,791      -13,025      -13,267      -13,517      -13,776      -14,045

[[Page 371]]


      Medicare...............................................     -12,212      -14,126      -15,220      -16,489      -17,678      -18,855      -19,995
     Proposed Legislation (non-PAYGO)........................  ...........  ...........        -273       -1,242       -1,975       -2,030       -2,156
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Medicare.....................................     -12,212      -14,126      -15,493      -17,731      -19,653      -20,885      -22,151
                                                              ------------------------------------------------------------------------------------------
      Other on-budget trust funds............................      -8,210       -9,206       -9,700      -10,094      -10,303      -10,480      -10,752
     Proposed Legislation (non-PAYGO)........................  ...........         -65         -112         -240         -428         -617         -743
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other on-budget trust funds..................      -8,210       -9,271       -9,812      -10,334      -10,731      -11,097      -11,495
                                                              ------------------------------------------------------------------------------------------
       Total, Interest received by on-budget trust funds.....     -66,561      -71,356      -74,112      -78,192      -81,926      -84,766      -87,586
                                                              ------------------------------------------------------------------------------------------
    Interest received by off-budget trust funds:
      Interest received by social security trust funds.......     -52,071      -59,656      -68,138      -77,622      -87,895      -98,812     -110,493
                                                              ------------------------------------------------------------------------------------------
    Other interest:
      Interest on loans to Federal Financing Bank............      -2,503       -2,412       -2,159       -1,988       -1,853       -2,205       -2,472
      Interest on refunds of tax collections.................       2,724        3,157        3,307        3,436        3,563        3,702        3,852
      Payment to the Resolution Funding Corporation..........       2,328        1,072        1,728        1,247        2,047        1,947        2,231
      Interest paid to loan guarantee financing accounts.....       3,617        3,795        3,858        3,948        4,045        4,149        4,261
      Interest received from direct loan financing accounts..      -7,278       -8,626       -9,945      -10,960      -11,973      -12,947      -13,860
      Interest on deposits in tax and loan accounts..........        -935       -1,152       -1,104       -1,052       -1,052       -1,052       -1,052
      Interest received from Outer Continental Shelf escrow            -1   ...........      -1,342   ...........  ...........  ...........  ...........
       account, Interior.....................................
      All other interest.....................................      -3,089       -3,553       -3,698       -3,604       -3,631       -3,528       -3,414
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         -65          -79          -82          -85          -96
                                                              ------------------------------------------------------------------------------------------
      Subtotal, All other interest...........................      -3,089       -3,553       -3,763       -3,683       -3,713       -3,613       -3,510
                                                              ------------------------------------------------------------------------------------------
       Total, Other interest.................................      -5,137       -7,719       -9,420       -9,052       -8,936      -10,019      -10,550
                                                              ------------------------------------------------------------------------------------------
   Total, Net interest.......................................     229,735      220,314      208,312      198,626      189,301      177,530      163,768
                                                              ==========================================================================================
920 Allowances:
  Discretionary:
      Adjustment to certain accounts.........................  ...........  ...........        -170         -246         -317         -326         -331
      Purchase of Martin Luther King papers..................  ...........  ...........          20   ...........  ...........  ...........  ...........
      Repeal of non-Defence pay delay........................  ...........         843         -843   ...........  ...........  ...........  ...........
                                                              ------------------------------------------------------------------------------------------
   Total, Allowances.........................................  ...........         843         -993         -246         -317         -326         -331
                                                              ==========================================================================================

[[Page 372]]


950 Undistributed offsetting receipts:
  Discretionary:
    Other undistributed offsetting receipts:
      Analog spectrum lease fee (Proposed Legislation non-     ...........  ...........        -200         -200         -200         -200         -200
       PAYGO)................................................
                                                              ------------------------------------------------------------------------------------------
  Mandatory:
    Employer share, employee retirement (on-budget):
      Contributions to military retirement fund..............     -10,417      -11,454      -11,413      -11,781      -12,114      -12,459      -12,825
      Postal Service contributions to Civil Service                -6,001       -6,437       -6,624       -6,799       -6,919       -7,041       -7,166
       Retirement and Disability Fund........................
      Other contributions to civil and foreign service             -9,215       -9,008       -9,470       -9,870       -9,983      -10,494      -11,052
       retirement and disability fund........................
     Proposed Legislation (non-PAYGO)........................  ...........  ...........          34          -22           17           24           26
                                                              ------------------------------------------------------------------------------------------
      Subtotal, Other contributions to civil and foreign           -9,215       -9,008       -9,436       -9,892       -9,966      -10,470      -11,026
       service retirement and disability fund................
                                                              ------------------------------------------------------------------------------------------
      Contributions to HI trust fund.........................      -2,576       -2,676       -2,752       -2,898       -3,009       -3,133       -3,280
                                                              ------------------------------------------------------------------------------------------
       Total, Employer share, employee retirement (on-budget)     -28,209      -29,575      -30,225      -31,370      -32,008      -33,103      -34,297
                                                              ------------------------------------------------------------------------------------------
    Employer share, employee retirement (off-budget):
      Contributions to social security trust funds...........      -7,385       -7,860       -8,212       -8,919       -9,493      -10,144      -10,905
     Proposed Legislation (non-PAYGO)........................  ...........  ...........         271          321          285          289          291
                                                              ------------------------------------------------------------------------------------------
       Total, Employer share, employee retirement (off-            -7,385       -7,860       -7,941       -8,598       -9,208       -9,855      -10,614
        budget)..............................................
                                                              ------------------------------------------------------------------------------------------
    Rents and royalties on the Outer Continental Shelf:
      OCS Receipts...........................................      -3,098       -3,550       -3,691       -3,282       -2,982       -2,853       -2,705
                                                              ------------------------------------------------------------------------------------------
    Sale of major assets:
      Privatization of Elk Hills.............................  ...........  ...........  ...........  ...........        -323   ...........  ...........
                                                              ------------------------------------------------------------------------------------------
    Other undistributed offsetting receipts:
      Spectrum auction.......................................      -1,753       -2,076       -3,559       -5,535       -2,480         -770         -675
                                                              ------------------------------------------------------------------------------------------
   Total, Mandatory..........................................     -40,445      -43,061      -45,416      -48,785      -47,001      -46,581      -48,291
                                                              ------------------------------------------------------------------------------------------
   Total, Undistributed offsetting receipts..................     -40,445      -43,061      -45,616      -48,985      -47,201      -46,781      -48,491
                                                              ==========================================================================================

[[Page 373]]


Total........................................................   1,703,040    1,789,562    1,835,033    1,895,317    1,962,853    2,041,131    2,125,451
                                                              ==========================================================================================
  On-budget..................................................  (1,382,262)  (1,460,633)  (1,494,777)  (1,545,153)  (1,602,924)  (1,669,089)  (1,740,539)
  Off-budget.................................................    (320,778)    (328,929)    (340,256)    (350,164)    (359,929)    (372,042)    (384,912)
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 375]]


                               Table 32-3. DIRECT AND GUARANTEED LOANS BY FUNCTION
                                            (In millions of dollars)
----------------------------------------------------------------------------------------------------------------
                                                                                                 Estimate
                                  Function                                       1999    -----------------------
                                                                                Actual       2000        2001
----------------------------------------------------------------------------------------------------------------
NATIONAL DEFENSE:
  DIRECT LOANS:
    Defense Loans:
      Loan disbursements....................................................  ..........         11   ..........
      Outstandings..........................................................  ..........         11          11
                                                                             -----------------------------------
  GUARANTEED LOANS:
    Defense Loans:
      New guaranteed loans..................................................          5          37   ..........
      Outstandings..........................................................        467         499         492
                                                                             -----------------------------------
INTERNATIONAL AFFAIRS:
  DIRECT LOANS:
    Public Law 480:
      Loan disbursements....................................................  ..........  ..........  ..........
      Outstandings..........................................................      8,810       8,535       7,996
    Foreign Military Financing Loans:
      Loan disbursements....................................................        353         484         601
      Outstandings..........................................................      6,480       6,098       5,867
    Overseas Private Investment Corporation:
      Loan disbursements....................................................          7          20          23
      Outstandings..........................................................         78          79          83
    USAID Development Assistance Loans:
      Loan disbursements....................................................          1          73           4
      Outstandings..........................................................     10,880      10,299       9,715
    Export-Import Bank:
      Loan disbursements....................................................      2,375       1,117         790
      Outstandings..........................................................     12,223      12,298      11,918
    Other, International Affairs:
      Loan disbursements....................................................         45         119           1
      Outstandings..........................................................        112         230         230
                                                                             -----------------------------------
    Total, direct loans:
      Loan disbursements....................................................      2,781       1,813       1,419
      Outstandings..........................................................     38,583      37,539      35,809
                                                                             -----------------------------------
  GUARANTEED LOANS:
    Foreign Military Financing Loans:
      New guaranteed loans..................................................  ..........  ..........  ..........
      Outstandings..........................................................      4,924       4,553       4,196
    Loan Guarantees to Israel:
      New guaranteed loans..................................................  ..........  ..........  ..........
      Outstandings..........................................................      9,226       9,226       9,226
    Overseas Private Investment Corporation:
      New guaranteed loans..................................................        426         600         800
      Outstandings..........................................................      2,973       3,059       3,254
    USAID Development Assistance Loans:
      New guaranteed loans..................................................        186         156         155
      Outstandings..........................................................      2,337       2,369       2,393
    Export-Import Bank:
      New guaranteed loans..................................................      8,901      11,998      11,512
      Outstandings..........................................................     25,365      31,030      30,159
                                                                             -----------------------------------
    Total, guaranteed loans:
      New guaranteed loans..................................................      9,513      12,754      12,467
      Outstandings..........................................................     44,825      50,237      49,228
                                                                             -----------------------------------
ENERGY:
  DIRECT LOANS:
    Rural electrification and telecommunications:
      Loan disbursements....................................................      1,112       1,697       1,601

[[Page 376]]


      Outstandings..........................................................     31,816      32,333      32,556
    Other, Energy:
      Loan disbursements....................................................         16          22          22
      Outstandings..........................................................         51          58          65
                                                                             -----------------------------------
    Total, direct loans:
      Loan disbursements....................................................      1,128       1,719       1,623
      Outstandings..........................................................     31,867      32,391      32,621
                                                                             -----------------------------------
  GUARANTEED LOANS:
    Rural electrification and telecommunications:
      New guaranteed loans..................................................  ..........  ..........  ..........
      Outstandings..........................................................        409         389         369
    Rural electrification and telecommunications guaranteed loans financing
     account:
      New guaranteed loans..................................................         16         133         176
      Outstandings..........................................................         16         147         320
                                                                             -----------------------------------
    Total, guaranteed loans:
      New guaranteed loans..................................................         16         133         176
      Outstandings..........................................................        425         536         689
                                                                             -----------------------------------
NATURAL RESOURCES AND ENVIRONMENT:
  DIRECT LOANS:
    Watershed and flood prevention operations direct loans:
      Loan disbursements....................................................  ..........  ..........          7
      Outstandings..........................................................  ..........  ..........          7
    Water and Related Resources:
      Loan disbursements....................................................  ..........  ..........  ..........
      Outstandings..........................................................          3           3           2
    Natural Resources and Environment:
      Loan disbursements....................................................         26          30          27
      Outstandings..........................................................        269         289         304
                                                                             -----------------------------------
    Total, direct loans:
      Loan disbursements....................................................         26          30          34
      Outstandings..........................................................        272         292         313
                                                                             -----------------------------------
  GUARANTEED LOANS:
    Presidio trust guaranteed loan financing account:
      New guaranteed loans..................................................  ..........  ..........        100
      Outstandings..........................................................  ..........  ..........        100
                                                                             -----------------------------------
AGRICULTURE:
  DIRECT LOANS:
    Agricultural credit insurance fund:
      Loan disbursements....................................................      1,279       1,639       1,028
      Outstandings..........................................................      9,260       9,242       8,524
    Farm storage facility direct loans:
      Loan disbursements....................................................  ..........        350         150
      Outstandings..........................................................  ..........        350         416
    Commodity credit corporation fund:
      Loan disbursements....................................................      8,358       9,399       9,257
      Outstandings..........................................................      2,846       2,767       2,455
    Public Law 480:
      Loan disbursements....................................................        401         777         195
      Outstandings..........................................................      2,498       3,268       3,453
    Financial Assistance Corp. Loans:
      Loan disbursements....................................................  ..........  ..........  ..........
      Outstandings..........................................................        900         883         868
                                                                             -----------------------------------
    Total, direct loans:
      Loan disbursements....................................................     10,038      12,165      10,630

[[Page 377]]


      Outstandings..........................................................     15,504      16,510      15,716
                                                                             -----------------------------------
  GUARANTEED LOANS:
    Agricultural credit insurance fund:
      New guaranteed loans..................................................      2,349       3,083       3,130
      Outstandings..........................................................      7,617       8,371       8,983
    Commodity credit corporation export guarantees:
      New guaranteed loans..................................................        244       3,501       3,501
      Outstandings..........................................................      6,739       5,689       5,099
    Other, Agriculture:
      New guaranteed loans..................................................  ..........  ..........  ..........
      Outstandings..........................................................         24          24          24
                                                                             -----------------------------------
    Total, guaranteed loans:
      New guaranteed loans..................................................      2,593       6,584       6,631
      Outstandings..........................................................     14,380      14,084      14,106
                                                                             -----------------------------------
COMMERCE AND HOUSING CREDIT:
  DIRECT LOANS:
    Rural Housing insurance fund:
      Loan disbursements....................................................      1,137       1,332       1,448
      Outstandings..........................................................     28,553      28,419      28,413
    FHA-Mutual mortgage and cooperative housing insurance:
      Loan disbursements....................................................          1          90         227
      Outstandings..........................................................          7          87         284
    FHA-General and special risk insurance:
      Loan disbursements....................................................          1          17          17
      Outstandings..........................................................         69          81          93
    Housing for the elderly or handicapped fund liquidating account:
      Loan disbursements....................................................          3   ..........  ..........
      Outstandings..........................................................      8,045       7,958       7,872
    GNMA-Guarantees of mortgage-backed securities:
      Loan disbursements....................................................        101         112         101
      Outstandings..........................................................        360         342         325
    SBA-Business Loans:
      Loan disbursements....................................................         34          32          22
      Outstandings..........................................................        748         621         514
    Spectrum Auction Direct Loans:
      Loan disbursements....................................................        733           2           2
      Outstandings..........................................................      8,287       8,279       8,243
    Bank insurance fund:
      Loan disbursements....................................................  ..........  ..........  ..........
      Outstandings..........................................................        100   ..........  ..........
    FSLIC resolution fund:
      Loan disbursements....................................................  ..........  ..........  ..........
      Outstandings..........................................................         75          64          64
    Other, Commerce and Housing Credit:
      Loan disbursements....................................................        115         195         224
      Outstandings..........................................................        222         396         595
                                                                             -----------------------------------
    Total, direct loans:
      Loan disbursements....................................................      2,125       1,780       2,041
      Outstandings..........................................................     46,466      46,247      46,403
                                                                             -----------------------------------
  GUARANTEED LOANS:
    Rural Housing insurance fund:
      New guaranteed loans..................................................      3,085       2,966       3,497
      Outstandings..........................................................      9,795      12,080      14,738
    Emergency oil and gas guaranteed loan financing account:
      New guaranteed loans..................................................  ..........        500   ..........
      Outstandings..........................................................  ..........        500         450
    Emergency steel guaranteed loan financing account:
      New guaranteed loans..................................................  ..........      1,000   ..........

[[Page 378]]


      Outstandings..........................................................  ..........      1,000         900
    FHA-Mutual mortgage and cooperative housing insurance:
      New guaranteed loans..................................................    113,174     122,341     149,883
      Outstandings..........................................................    411,474     477,350     556,283
    FHA-General and special risk insurance:
      New guaranteed loans..................................................     16,074      15,330      16,551
      Outstandings..........................................................     92,597      99,719     108,714
    GNMA-Guarantees of mortgage-backed securities:
      New guaranteed loans..................................................    163,508     114,311      96,262
      Outstandings..........................................................    569,468     599,723     607,158
    SBA-Business Loans:
      New guaranteed loans..................................................     10,787       7,535       7,739
      Outstandings..........................................................     39,419      42,990      46,819
    Other, Commerce and Housing Credit:
      New guaranteed loans..................................................          2           5           5
      Outstandings..........................................................        174         133          93
                                                                             -----------------------------------
    Total, guaranteed loans:
      New guaranteed loans..................................................    306,630     263,988     273,937
      Outstandings..........................................................  1,122,927   1,233,495   1,335,155
                                                                             -----------------------------------
TRANSPORTATION:
  DIRECT LOANS:
    Transportation infrastructure finance and innovation program direct loan
     financing account:
      Loan disbursements....................................................  ..........        992         858
      Outstandings..........................................................  ..........        992       1,850
    Alameda Corridor direct loan financing account:
      Loan disbursements....................................................        120   ..........  ..........
      Outstandings..........................................................        400         400   ..........
    Other, Transportation:
      Loan disbursements....................................................         39          10          10
      Outstandings..........................................................        264         235         206
                                                                             -----------------------------------
    Total, direct loans:
      Loan disbursements....................................................        159       1,002         868
      Outstandings..........................................................        664       1,627       2,056
                                                                             -----------------------------------
  GUARANTEED LOANS:
    Minority business resource center guaranteed loan financing account:
      New guaranteed loans..................................................  ..........  ..........          7
      Outstandings..........................................................  ..........  ..........          5
    Transportation infrastructure finance and innovation program loan
     guarantee financing account:
      New guaranteed loans..................................................  ..........      1,320         880
      Outstandings..........................................................  ..........      1,320       2,200
    Maritime Loan Guarantees:
      New guaranteed loans..................................................      1,767       1,505          40
      Outstandings..........................................................      3,291       4,573       4,324
                                                                             -----------------------------------
    Total, guaranteed loans:
      New guaranteed loans..................................................      1,767       2,825         927
      Outstandings..........................................................      3,291       5,893       6,529
                                                                             -----------------------------------
COMMUNITY AND REGIONAL DEVELOPMENT:
  DIRECT LOANS:
    Distance learning and medical link loans:
      Loan disbursements....................................................          1         101         232
      Outstandings..........................................................          1          94         300
    Rural development insurance fund:
      Loan disbursements....................................................          2   ..........  ..........
      Outstandings..........................................................      3,470       3,189       2,931

[[Page 379]]


    Rural water and waste disposal direct loans:
      Loan disbursements....................................................        619         835         862
      Outstandings..........................................................      3,345       4,131       4,934
    Rural telephone bank loans:
      Loan disbursements....................................................         75         132         158
      Outstandings..........................................................      1,232       1,229       1,257
    Rural community facility direct loans:
      Loan disbursements....................................................        168         226         178
      Outstandings..........................................................        747         951       1,104
    Community development loan guarantees:
      Loan disbursements....................................................  ..........  ..........  ..........
      Outstandings..........................................................         13           9           5
    SBA, Disaster Loans:
      Loan disbursements....................................................        755         650       1,192
      Outstandings..........................................................      6,725       6,314       4,452
    Other, Community and Regional Development:
      Loan disbursements....................................................         95         120         140
      Outstandings..........................................................        916         949         996
                                                                             -----------------------------------
    Total, direct loans:
      Loan disbursements....................................................      1,715       2,064       2,762
      Outstandings..........................................................     16,449      16,866      15,979
                                                                             -----------------------------------
  GUARANTEED LOANS:
    Rural development insurance fund:
      New guaranteed loans..................................................  ..........  ..........  ..........
      Outstandings..........................................................        131          80          49
    Rural community facility guaranteed loans:
      New guaranteed loans..................................................         59         131         165
      Outstandings..........................................................        194         313         460
    Rural business and industry guaranteed loans:
      New guaranteed loans..................................................      1,027       1,134       1,059
      Outstandings..........................................................      2,763       3,719       4,557
    Community development loan guarantees:
      New guaranteed loans..................................................        468         650         825
      Outstandings..........................................................      1,643       2,068       2,618
    America's private investment companies financing account:
      New guaranteed loans..................................................  ..........        395         771
      Outstandings..........................................................  ..........        395       1,166
    Other, Community and Regional Development:
      New guaranteed loans..................................................         52         129         126
      Outstandings..........................................................        180         270         358
                                                                             -----------------------------------
    Total, guaranteed loans:
      New guaranteed loans..................................................      1,606       2,439       2,946
      Outstandings..........................................................      4,911       6,845       9,208
                                                                             -----------------------------------
EDUCATION, TRAINING, EMPLOYMENT, AND SOCIAL SERVICES:
  DIRECT LOANS:
    School Renovation, direct loan financing account:
      Loan disbursements....................................................  ..........  ..........        327
      Outstandings..........................................................  ..........  ..........        281
    Historically black college and university capital financing, direct loan
     financing account:
      Loan disbursements....................................................          6          25          25
      Outstandings..........................................................         11          36          61
    Student financial assistance:
      Loan disbursements....................................................  ..........  ..........  ..........
      Outstandings..........................................................         64          58          56
    Federal direct student loan program, financing account:
      Loan disbursements....................................................     18,070      14,636      15,429
      Outstandings..........................................................     45,830      58,476      71,011

[[Page 380]]


    Other, Education, Training, Employment and Social Services:
      Loan disbursements....................................................          4           1           4
      Outstandings..........................................................        544         502         463
                                                                             -----------------------------------
    Total, direct loans:
      Loan disbursements....................................................     18,080      14,662      15,785
      Outstandings..........................................................     46,449      59,072      71,872
                                                                             -----------------------------------
  GUARANTEED LOANS:
    Federal family education loan liquidating account:
      New guaranteed loans..................................................  ..........  ..........  ..........
      Outstandings..........................................................     13,910       9,826       7,045
    Federal family education loan program, financing account:
      New guaranteed loans..................................................     21,914      25,261      26,472
      Outstandings..........................................................    112,768     122,292     130,250
                                                                             -----------------------------------
    Total, guaranteed loans:
      New guaranteed loans..................................................     21,914      25,261      26,472
      Outstandings..........................................................    126,678     132,118     137,295
                                                                             -----------------------------------
HEALTH:
  DIRECT LOANS:
    Other, Health:
      Loan disbursements....................................................  ..........  ..........  ..........
      Outstandings..........................................................         15           8   ..........
                                                                             -----------------------------------
  GUARANTEED LOANS:
    Health Professions Graduate Student Loans:
      New guaranteed loans..................................................  ..........  ..........  ..........
      Outstandings..........................................................      2,894       2,788       2,671
    Other, Health:
      New guaranteed loans..................................................  ..........        100          51
      Outstandings..........................................................         54         124         160
                                                                             -----------------------------------
    Total, guaranteed loans:
      New guaranteed loans..................................................  ..........        100          51
      Outstandings..........................................................      2,948       2,912       2,831
                                                                             -----------------------------------
INCOME SECURITY:
  DIRECT LOANS:
    Low-rent public housing--loans and other expenses:
      Loan disbursements....................................................  ..........  ..........  ..........
      Outstandings..........................................................      1,421       1,350       1,279
    Other, Income Security:
      Loan disbursements....................................................         17          14          20
      Outstandings..........................................................        787         797         813
                                                                             -----------------------------------
    Total, direct loans:
      Loan disbursements....................................................         17          14          20
      Outstandings..........................................................      2,208       2,147       2,092
                                                                             -----------------------------------
  GUARANTEED LOANS:
    Low-rent public housing--loans and other expenses:
      New guaranteed loans..................................................  ..........  ..........  ..........
      Outstandings..........................................................      3,026       2,745       2,464
    Other, Income Security:
      New guaranteed loans..................................................         17          95          83
      Outstandings..........................................................         47         136         213
                                                                             -----------------------------------
    Total, guaranteed loans:
      New guaranteed loans..................................................         17          95          83
      Outstandings..........................................................      3,073       2,881       2,677
                                                                             -----------------------------------

[[Page 381]]


VETERANS BENEFITS AND SERVICES:
  DIRECT LOANS:
    Native American Veterans Housing Loans:
      Loan disbursements....................................................          2           2           1
      Outstandings..........................................................         17          19          20
    Veterans Housing Loans:
      Loan disbursements....................................................      1,658       2,001         658
      Outstandings..........................................................      1,905       1,748       1,433
    Other, Veterans Benefits:
      Loan disbursements....................................................  ..........  ..........  ..........
      Outstandings..........................................................          1           1           1
                                                                             -----------------------------------
    Total, direct loans:
      Loan disbursements....................................................      1,660       2,003         659
      Outstandings..........................................................      1,923       1,768       1,454
                                                                             -----------------------------------
  GUARANTEED LOANS:
    Veterans Housing Loans:
      New guaranteed loans..................................................     43,091      32,136      29,548
      Outstandings..........................................................    221,289     219,531     213,085
                                                                             -----------------------------------
GENERAL GOVERNMENT:
  DIRECT LOANS:
    Assistance to American Samoa Direct Loan Financing Account:
      Loan disbursements....................................................  ..........         14           5
      Outstandings..........................................................  ..........         13          17
    Columbia hospital for women direct loan financing account:
      Loan disbursements....................................................  ..........         14   ..........
      Outstandings..........................................................  ..........         14          14
    General Government Loans:
      Loan disbursements....................................................  ..........  ..........  ..........
      Outstandings..........................................................         16          15          14
                                                                             -----------------------------------
    Total, direct loans:
      Loan disbursements....................................................  ..........         28           5
      Outstandings..........................................................         16          42          45
                                                                             ===================================
FEDERAL GOVERNMENT TOTALS:
  DIRECT LOANS:
      Loan disbursements....................................................     37,729      37,291      35,846
      Outstandings..........................................................    200,416     214,520     224,371
                                                                             -----------------------------------
  GUARANTEED LOANS (GROSS):
      New guaranteed loans..................................................    388,160     348,340     354,137
      Outstandings..........................................................  1,545,214   1,669,031   1,771,395
                                                                             -----------------------------------
  LESS SECONDARY GUARANTEED LOANS: \1\
      New guaranteed loans..................................................   -163,508    -114,311     -96,262
      Outstandings..........................................................   -569,468    -599,723    -607,158
                                                                             ===================================
  TOTAL, PRIMARY GUARANTEED LOANS
      New guaranteed loans..................................................    224,652     234,029     257,875
      Outstandings..........................................................    975,746   1,069,308   1,164,237
----------------------------------------------------------------------------------------------------------------
\1\ Loans guaranteed by FHA, VA or RHS are included above. GNMA places a secondary guarantee on these loans, so
  they are deducted here to avoid double counting in the totals.


[[Page 382]]


                                    Table 32-4.  TAX EXPENDITURES BY FUNCTION
                                            (In millions of dollars)
----------------------------------------------------------------------------------------------------------------
                                                          Total Revenue Loss                             Total
     Function and Provision     ----------------------------------------------------------------------   2001-
                                   1999      2000      2001      2002      2003      2004      2005       2005
----------------------------------------------------------------------------------------------------------------
National defense:
  Current law tax expenditures:
    Exclusion of benefits and       2,120     2,140     2,160     2,180     2,200     2,220     2,240     11,000
     allowances to armed forces
     personnel.................

International affairs:
  Current law tax expenditures:
    Exclusion of income earned      2,330     2,550     2,790     3,040     3,285     3,545     3,825     16,485
     abroad by U.S. citizens...
    Exclusion of certain              635       665       695       725       760       795       830      3,805
     allowances for Federal
     employees abroad..........
    Exclusion of income of          3,640     3,890     4,160     4,460     4,770     5,100     5,460     23,950
     foreign sales corporations
    Inventory property sales        1,050     1,100     1,150     1,250     1,350     1,450     1,550      6,750
     source rules exception....
    Deferral of income from         5,800     6,200     6,600     7,000     7,450     7,900     8,400     37,350
     controlled foreign
     corporations (normal tax
     method)...................
    Deferred taxes for                960     1,190     1,290       540  ........  ........  ........      1,830
     financial firms on certain
     income earned overseas....
                                --------------------------------------------------------------------------------
    Total, current law tax         14,415    15,595    16,685    17,015    17,615    18,790    20,065     90,170
     expenditures..............
  Proposals affecting tax
   expenditures:
    Simplify the foreign tax     ........        80       168       102        46       -10       -27        279
     credit limitation for
     dividends from 10/50
     companies.................

General science, space, and
 technology:
  Current law tax expenditures:
    Expensing of research and       1,890     1,865     1,885     1,965     2,090     2,245     2,410     10,595
     experimentation
     expenditures (normal tax
     method)...................
    Credit for increasing           1,705     1,010     3,360     3,710     2,970     2,605     1,505     14,150
     research activities.......
                                --------------------------------------------------------------------------------
    Total, current law tax          3,595     2,875     5,245     5,675     5,060     4,850     3,915     24,745
     expenditures..............

Energy:
  Current law tax expenditures:
    Expensing of exploration          -80       -15       -30       -10        15        15        15          5
     and development costs,
     fuels.....................
    Excess of percentage over         265       275       280       280       285       290       290      1,425
     cost depletion, fuels.....
    Alternative fuel production     1,025       960       905       845       125       125       125      2,125
     credit....................
    Exception from passive loss        30        25        25        25        25        25        25        125
     limitation for working
     interests in oil and gas
     properties................
    Capital gains treatment of         65        65        70        70        75        80        85        380
     royalties on coal.........
    Exclusion of interest on          115       115       115       120       120       120       120        595
     energy facility bonds.....
    Enhanced oil recovery             225       260       295       340       390       450       515      1,990
     credit....................
    New technology credit......        50        60        80        90        90        90        85        435
    Alcohol fuel credit \1\....        15        15        15        15        15        15        15         75
    Tax credit and deduction           85        90       105       100        80        55        20        360
     for clean-fuel burning
     vehicles and properties...
    Exclusion from income of           85        80        80        80        85        85        85        415
     conservation subsidies
     provided by public
     utilities.................
                                --------------------------------------------------------------------------------
    Total, current law tax          1,880     1,930     1,940     1,955     1,305     1,350     1,380      7,930
     expenditures..............
  Proposals affecting tax
   expenditures:
    Provide tax credit for       ........  ........        18        35        49        71        28        201
     energy-efficient building
     equipment.................
    Provide tax credit for new   ........  ........        82       150       194       134        73        633
     energy-efficient homes....
    Extend electric vehicle tax  ........  ........  ........         4       182       700     1,192      2,078
     credit and provide tax
     credit for hybrid vehicles
    Provide 15-year depreciable  ........  ........         1         1         2         3         3         10
     life for distributed power
     property..................
    Extend and modify the tax    ........  ........        91       173       220       231       261        976
     credit for producing
     electricity from certain
     sources...................
    Provide tax credit for       ........  ........         9        19        25        34        45        132
     solar energy systems......

[[Page 383]]


    Electricity restructuring..  ........  ........        -3       -11       -20       -30       -41       -105
                                --------------------------------------------------------------------------------
    Total, proposals affecting   ........  ........       198       371       652     1,143     1,561      3,925
     tax expenditures..........

Natural resources and
 environment:
  Current law tax expenditures:
    Expensing of exploration           15        15        20        20        20        20        20        100
     and development costs,
     nonfuel minerals..........
    Excess of percentage over         225       230       245       250       265       275       285      1,320
     cost depletion, nonfuel
     minerals..................
    Exclusion of interest on          460       460       470       475       480       480       490      2,395
     bonds for water, sewage,
     and hazardous waste
     facilities................
    Capital gains treatment of         65        65        70        70        75        80        85        380
     certain timber income.....
    Expensing of multiperiod          495       500       530       565       590       605       630      2,920
     timber growing costs......
    Investment credit and seven-       10        10        10        15        15        15        15         70
     year amortization for
     reforestation expenditures
    Tax incentives for                210       220       240       250       265       280       295      1,330
     preservation of historic
     structures................
                                --------------------------------------------------------------------------------
    Total, current law tax          1,480     1,500     1,585     1,645     1,710     1,755     1,820      8,515
     expenditures..............
  Proposals affecting tax
   expenditures:
    Provide Better America       ........  ........         8        41       112       214       315        690
     Bonds to improve the
     environment...............

Agriculture:
  Current law tax expenditures:
    Expensing of certain               70        70        75        75        80        85        90        405
     capital outlays...........
    Expensing of certain               85        85        90        95       105       110       110        510
     multiperiod production
     costs.....................
    Treatment of loans for             10        10        10        10        10        10        10         50
     solvent farmers...........
    Capital gains treatment of        635       665       695       725       760       795       830      3,805
     certain income............
    Income averaging for               75        75        80        80        80        85        85        410
     farmers...................
    Deferral of gain on sale of        10        10        10        10        15        15        15         65
     farm refiners.............
                                --------------------------------------------------------------------------------
    Total, current law tax            885       915       960       995     1,050     1,100     1,140      5,245
     expenditures..............

Commerce and housing:
  Current law tax expenditures:
    Financial institutions and
     insurance:
      Exemption of credit union     1,470     1,550     1,650     1,765     1,890     2,020     2,155      9,480
       income..................
      Excess bad debt reserves         60        65        55        45        35        20         5        160
       of financial
       institutions............
      Exclusion of interest on     13,920    14,985    16,130    17,365    18,870    20,130    21,680     94,175
       life insurance savings..
      Special alternative tax           5         5         5         5         5         5         5         25
       on small property and
       casualty insurance
       companies...............
      Tax exemption of                220       225       235       240       250       255       265      1,245
       insurance companies
       owned by tax-exempt
       organizations...........
      Small life insurance            100       100       100       100       100       105       105        510
       company deduction.......
    Housing:
      Exclusion of interest on        905       915       920       930       940       950       955      4,695
       owner-occupied mortgage
       subsidy bonds...........
      Exclusion of interest on        155       155       160       160       160       160       160        800
       rental housing bonds....
      Deductibility of mortgage    56,920    58,815    60,925    63,240    65,955    68,965    72,160    331,245
       interest on owner-
       occupied homes..........
      Deductibility of State       21,215    22,185    23,075    24,000    24,980    25,915    26,840    124,810
       and local property tax
       on owner-occupied homes.
      Deferral of income from         995     1,015     1,035     1,055     1,075     1,095     1,115      5,375
       post-1987 installment
       sales...................
      Capital gains exclusion      18,000    18,540    19,095    19,670    20,260    20,870    21,495    101,390
       on home sales...........
      Exception from passive        5,315     5,035     4,790     4,555     4,330     4,100     3,885     21,660
       loss rules for $25,000
       of rental loss..........
      Credit for low-income         2,820     3,055     3,195     3,300     3,405     3,485     3,540     16,925
       housing investment......

[[Page 384]]


      Accelerated depreciation      3,710     3,985     4,225     4,500     4,765     4,975     5,145     23,610
       on rental housing
       (normal tax method).....
    Commerce:
      Cancellation of                  40        25        15        15        20        20        25         95
       indebtedness............
      Exceptions from imputed         160       160       160       165       165       165       165        820
       interest rules..........
      Capital gains (other than    39,405    40,575    41,780    43,025    44,300    45,615    46,965    221,685
       agriculture, timber,
       iron ore, and coal)
       (normal tax method).....
      Capital gains exclusion           5         5         5         5         5         5         5         25
       of small corporation
       stock...................
      Step-up basis of capital     25,800    27,090    28,240    29,370    30,545    31,765    33,035    152,955
       gains at death..........
      Carryover basis of              175       185       195       205       210       220       230      1,060
       capital gains on gifts..
      Ordinary income treatment        35        35        40        40        40        40        40        200
       of loss from small
       business corporation
       stock sale..............
      Accelerated depreciation      1,660       710      -435      -755    -1,115    -1,695    -2,145     -6,145
       of buildings other than
       rental housing (normal
       tax method).............
      Accelerated depreciation     26,445    27,740    32,830    33,345    34,265    36,390    37,330    174,160
       of machinery and
       equipment (normal tax
       method).................
      Expensing of certain          1,465     1,590     1,925     1,965     1,920     1,895     1,905      9,610
       small investments
       (normal tax method).....
      Amortization of start-up        200       205       205       215       215       220       225      1,080
       costs (normal tax
       method).................
      Graduated corporation         6,360     6,300     6,275     6,460     6,490     6,710     6,815     32,750
       income tax rate (normal
       tax method).............
      Exclusion of interest on        310       315       315       320       320       325       330      1,610
       small-issue bonds.......
                                --------------------------------------------------------------------------------
    Total, current law tax        227,870   235,565   247,145   255,305   264,400   274,725   284,435  1,326,010
     expenditures..............
  Proposals affecting tax
   expenditures:
    Increase and index low-      ........  ........         6        55       168       306       448        983
     income housing tax credit
     per-capita cap............
    Bridge the Digital Divide..  ........  ........       107       272       344       289       207          *
    Simplify, retarget and       ........  ........       217       206        19        86       135        663
     expand expensing for small
     business..................
                                --------------------------------------------------------------------------------
    Total, proposals affecting   ........  ........       330       533       531       681       790      2,865
     tax expenditures..........

Transportation:
  Current law tax expenditures:
    Deferral of tax on shipping        15        15        15        15        15        15        15         75
     companies.................
    Exclusion of reimbursed         1,725     1,805     1,895     1,995     2,100     2,210     2,330     10,530
     employee parking expenses.
    Exclusion for employer-           130       150       170       190       215       235       260      1,070
     provided transit passes...
                                --------------------------------------------------------------------------------
    Total, current law tax          1,870     1,970     2,080     2,200     2,330     2,460     2,605     11,675
     expenditures..............

Community and regional
 development:
  Current law tax expenditures:
    Investment credit for              25        25        30        30        30        30        30        150
     rehabilitation of
     structures (other than
     historic).................
    Exclusion of interest for         730       735       740       750       755       765       770      3,780
     airport, dock, and similar
     bonds.....................
    Exemption of certain               60        60        60        65        65        65        70        325
     mutuals and cooperatives
     income....................
    Empowerment zones and             330       445       500       465       330       300       260      1,855
     enterprise communities....
    Expensing of environmental        115       150       175        60       -30       -35       -30        140
     remediation costs.........
                                --------------------------------------------------------------------------------
    Total, current law tax          1,260     1,415     1,505     1,370     1,150     1,125     1,100      6,250
     expenditures..............
  Proposals affecting tax
   expenditures:
    Provide New Markets Tax      ........  ........        30       222       515       743       940      2,450
     Credit....................
    Extend Empowerment Zone      ........  ........        36       167       333       452       568  .........
     (EZ) tax incentives and
     authorize additional EZs..

[[Page 385]]


    Make permanent the           ........  ........  ........        98       152       146       140        536
     expensing of brownfields
     remediation costs.........
                                --------------------------------------------------------------------------------
    Total, proposals affecting   ........  ........        66       487     1,000     1,341     1,648      4,542
     tax expenditures..........

Education, training,
 employment, and social
 services:
  Current law tax expenditures:
    Education:
      Exclusion of scholarship      1,085     1,110     1,120     1,130     1,140     1,150     1,165      5,705
       and fellowship income
       (normal tax method).....
      HOPE tax credit..........     4,595     4,925     5,125     5,145     4,745     4,615     5,335     24,965
      Lifetime Learning tax         2,170     2,375     2,420     2,465     4,405     4,430     4,630     18,350
       credit..................
      Education Individual       ........        10        25        40        60        80       105        310
       Retirement Accounts.....
      Deductibility of student-       240       265       310       350       375       395       430      1,860
       loan interest...........
      Deferral of state prepaid       120       175       225       275       320       350       385      1,555
       tuition plans...........
      Exclusion of interest on        245       250       255       255       255       260       260      1,285
       student loan bonds......
      Exclusion of interest on        590       595       600       600       610       615       620      3,045
       bonds for private
       nonprofit educational
       facilities..............
      Credit for holders of             5        10        20        35        50        65        70        240
       zone academy bonds......
      Exclusion of interest on         10        15        15        15        15        20        20         85
       savings bonds
       transferred to
       educational institutions
      Parental personal               915       965     1,015     1,055     1,105     1,155     1,185      5,515
       exemption for students
       age 19 or over..........
      Deductibility of              2,525     2,650     2,765     2,910     3,035     3,140     3,300     15,150
       charitable contributions
       (education).............
      Exclusion of employer           220       235       250       175  ........  ........  ........        425
       provided educational
       assistance..............
    Training, employment, and
     social services:
      Work opportunity tax            270       455       465       350       215        95        35      1,160
       credit..................
      Welfare-to-work tax              35        60        80        80        60        25        10        255
       credit..................
      Exclusion of employer           645       670       700       725       765       805       850      3,845
       provided child care.....
      Adoption assistance......       125       140       140       125        40        15        10        330
      Exclusion of employee           650       680       710       740       775       810       845      3,880
       meals and lodging (other
       than military)..........
      Credit for disabled              50        50        55        55        55        60        60        285
       access expenditures.....
      Expensing of costs of      ........  ........         5         5         5         5         5         25
       removing certain
       architectural barriers
       to the handicapped......
      Deductibility of             19,220    20,015    20,860    21,780    22,750    23,765    24,895    114,050
       charitable
       contributions, other
       than education and
       health..................
      Exclusion of certain             35        40        40        45        45        50        50        230
       foster care payments....
      Exclusion of parsonage          320       340       365       390       415       445       475      2,090
       allowances..............
                                --------------------------------------------------------------------------------
    Total, current law tax         34,070    36,030    37,565    38,745    41,240    42,350    44,740    204,640
     expenditures..............
  Proposals affecting tax
   expenditures:
    Provide College Opportunity  ........  ........       395     2,009     2,323     3,103     3,262     11,092
     tax cut...................
    Provide incentives for       ........  ........        36       174       419       739     1,020      2,388
     public school construction
     and modernization.........
    Expand exclusion for         ........        66       275        90  ........  ........  ........        365
     employer-provided
     educational assistance to
     include graduate education
    Eliminate 60-month limit on  ........  ........        23        80        87        89        93        372
     student loan interest
     deduction.................
    Eliminate tax when           ........  ........  ........  ........  ........  ........  ........  .........
     forgiving student loans
     subject to income
     contingent repayment......
    Provide tax relief for       ........  ........         3         7         7         7         6         30
     participants in certain
     Federal education programs
    Provide tax incentives for   ........  ........        42        88       121       140       148        539
     employer-provided
     childcare facilities......
    Replace support test with    ........  ........        66        97       102       107       112        484
     residency test (limited to
     children).................
    Allow deduction for          ........  ........       516     1,062       733       765       817      3,893
     charitable contributions
     by non-itemizing taxpayers

[[Page 386]]


    Increase limit on            ........  ........         7        47        29        20        12        115
     charitable donations of
     appreciated property......
                                --------------------------------------------------------------------------------
    Total, proposals affecting   ........        66     1,363     3,654     3,821     4,970     5,470     19,278
     tax expenditures..........

Health:
  Current law tax expenditures:
    Exclusion of employer          69,610    75,095    80,570    86,175    90,655    95,960   102,725    456,085
     contributions for medical
     insurance premiums and
     medical care..............
    Self-employed medical             935     1,250     1,380     1,545     2,070     2,905     3,210     11,110
     insurance premiums........
    Workers' compensation           4,420     4,585     4,555     4,935     5,120     5,315     5,515     25,440
     insurance premiums........
    Medical savings accounts...        20        30        30        30        30        30        25        145
    Deductibility of medical        3,695     3,910     4,160     4,440     4,720     5,005     5,305     23,630
     expenses..................
    Exclusion of interest on        1,210     1,225     1,235     1,250     1,265     1,275     1,290      6,315
     hospital construction
     bonds.....................
    Deductibility of charitable     2,675     2,800     2,930     3,080     3,210     3,315     3,490     16,025
     contributions (health)....
    Tax credit for orphan drug         70        80        90       100       115       130       140        575
     research..................
    Special Blue Cross/Blue           245       315       200       135       180       245       315      1,075
     Shield deduction..........
                                --------------------------------------------------------------------------------
    Total, current law tax         82,880    89,290    95,150   101,690   107,365   114,180   122,015    540,400
     expenditures..............
  Proposals affecting tax
   expenditures:
    Assist taxpayers with long-  ........  ........       109     1,150     1,681     2,427     3,028      8,395
     term care needs...........
    Encourage COBRA              ........  ........  ........        41       858     1,149     1,286      3,334
     continuation coverage.....
    Provide tax credit for       ........  ........  ........         5       105       140       164        414
     Medicare buy-in program...
    Provide tax relief for       ........  ........        18       128       143       158       165        612
     workers with disabilities.
    Provide tax relief to        ........  ........         1         9        22        35        38        105
     encourage small business
     health plans..............
    Encourage development of     ........  ........  ........  ........  ........  ........  ........  .........
     vaccines for targeted
     diseases..................
                                --------------------------------------------------------------------------------
    Total, proposals affecting   ........  ........       128     1,333     2,809     3,909     4,681     12,860
     tax expenditures..........

Income security:
  Current law tax expenditures:
    Exclusion of railroad             395       405       410       415       420       430       430      2,105
     retirement system benefits
    Exclusion of workmen's          5,185     5,330     5,785     6,040     6,310     6,575     6,865     31,575
     compensation benefits.....
    Exclusion of public               345       360       375       390       405       420       435      2,025
     assistance benefits
     (normal tax method).......
    Exclusion of special               75        75        70        70        65        60        55        320
     benefits for disabled coal
     miners....................
    Exclusion of military             130       130       135       140       140       145       150        710
     disability pensions.......
    Net exclusion of pension
     contributions and
     earnings:
      Employer plans...........    83,780    88,830    92,390    97,085   102,575   108,020   113,705    513,775
      Individual Retirement        13,350    15,050    15,975    17,030    17,630    18,250    18,750     87,635
       Accounts................
      Keogh plans..............     5,230     5,550     5,895     6,255     6,635     7,040     7,465     33,290
    Exclusion of other employee
     benefits:
      Premiums on group term        1,700     1,740     1,780     1,820     1,860     1,915     1,970      9,345
       life insurance..........
      Premiums on accident and        185       195       205       215       225       235       245      1,125
       disability insurance....
    Income of trusts to finance  ........  ........  ........         5         5         5         5         20
     supplementary unemployment
     benefits..................
    Special ESOP rules.........     1,130     1,175     1,205     1,250     1,300     1,360     1,425      6,540
    Additional deduction for           30        30        30        30        35        35        35        165
     the blind.................
    Additional deduction for        1,785     1,830     1,890     1,955     1,985     2,030     2,110      9,970
     the elderly...............
    Tax credit for the elderly         35        35        35        35        35        35        35        175
     and disabled..............
    Deductibility of casualty         255       265       275       285       295       310       325      1,490
     losses....................
    Child credit \2\...........    19,435    19,575    19,480    18,970    18,155    17,535    16,855     90,995
    Earned income tax credit        4,825     4,700     4,790     4,985     5,205     5,440     5,740     26,160
     \3\.......................

[[Page 387]]


    Credit for child and            2,420     2,390     2,360     2,330     2,305     2,275     2,250     11,520
     dependent care expenses...
                                --------------------------------------------------------------------------------
    Total, current law tax        140,290   147,665   153,085   159,305   165,585   172,115   178,850    828,940
     expenditures..............
  Proposals affecting tax
   expenditures:
    Increase, expand and         ........  ........       121       589       922     1,288     1,643      4,563
     simplify child and
     dependent care tax credit
     \4\.......................
    Increase and simplify the    ........  ........     2,293     1,936     1,967     1,992     2,001      7,993
     earned income tax credit
     \5\.......................
    Provide marriage penalty     ........  ........       248       843     1,536     2,130     4,637      9,394
     relief; increase standard
     deduction.................
    Establish Retirement         ........  ........  ........       657     2,185     2,290     4,034      9,166
     Savings Accounts..........
    Provide small business tax   ........  ........  ........       157       648     1,878     3,074      5,757
     credit for automatic
     contributions for non-
     highly compensated
     employees.................
    Provide tax credit for plan  ........         1        18        35        61        92       135        341
     start up and
     administrative expenses;
     provide for payroll
     deduction IRAs............
    Provide for the SMART plan.  ........  ........        44        65        66        68        70        313
    Enhance the 401(k) SIMPLE    ........  ........        25        61       108       161       236        591
     plan......................
    Accelerate vesting for       ........  ........      -214      -137      -104       -66       -29       -550
     qualified plans...........
    Other changes affecting      ........  ........        53       207       288       377       450      1,375
     retirement savings,
     security and portability..
    Make first $2,000 of         ........  ........        43       174       180       138  ........        535
     severance pay exempt from
     income tax................
    Exempt holocaust             ........         4        17        18        19        15       138        207
     reparations from Federal
     income tax................
                                --------------------------------------------------------------------------------
    Total, proposals affecting   ........         5     2,648     4,605     7,876    10,363    16,389     39,685
     tax expenditures..........

Social Security:
  Current law tax expenditures:
    Exclusion of social
     security benefits:
      Social Security benefits     17,135    18,010    18,885    19,995    21,230    22,505    16,515     99,130
       for retired workers.....
      Social Security benefits      2,390     2,595     2,830     3,090     3,375     3,700     3,150     16,145
       for disabled............
      Social Security benefits      3,775     3,900     4,050     4,210     4,385     4,555     3,625     20,825
       for dependents and
       survivors...............
                                --------------------------------------------------------------------------------
    Total, current law tax         23,300    24,505    25,765    27,295    28,990    30,760    23,290    136,100
     expenditures..............

Veterans benefits and services:
  Current law tax expenditures:
    Exclusion of veterans death     2,940     3,070     3,200     3,335     3,490     3,655     3,830     17,510
     benefits and disability
     compensation..............
    Exclusion of veterans              65        70        75        80        85        85        90        415
     pensions..................
    Exclusion of Montgomery GI         75        85        90        90        95       100       105        480
     bill benefits.............
    Exclusion of interest on           40        40        40        40        40        40        40        200
     veterans housing bonds....
                                --------------------------------------------------------------------------------
    Total, current law tax          3,120     3,265     3,405     3,545     3,710     3,880     4,065     18,605
     expenditures..............

General purpose fiscal
 assistance:
  Current law tax expenditures:
    Exclusion of interest on       22,750    22,975    23,205    23,440    23,670    23,905    24,145    118,365
     public purpose bonds......
    Deductibility of               37,740    40,240    42,390    44,735    47,610    50,530    53,480    238,745
     nonbusiness State and
     local taxes other than on
     owner-occupied homes......
    Tax credit for corporations     2,515     2,590     2,670     2,600     2,550     2,600     2,650     13,070
     receiving income from
     doing business in U.S.
     possessions...............
                                --------------------------------------------------------------------------------
    Total, current law tax         63,005    65,805    68,265    70,775    73,830    77,035    80,275    370,180
     expenditures..............
  Proposals affecting tax
   expenditures:
    Provide tax credit to        ........  ........  ........       192       207       208       209        816
     encourage electronic
     filing of individual
     income tax returns \6\....
    Extend and modify Puerto     ........  ........        35        67       101       134       166        503
     Rico economic-activity tax
     credit....................
                                --------------------------------------------------------------------------------

[[Page 388]]


    Total, proposals affecting   ........  ........        35       259       308       342       375      1,319
     tax expenditures..........

Interest:
  Current law tax expenditures:
    Deferral of interest on         1,015     1,065     1,115     1,175     1,235     1,295     1,355      6,175
     U.S. savings bonds........

----------------------------------------------------------------------------------------------------------------
 Notes:
* $2.5 million or less.
 Revenue loss estimates for new proposals are not directly comparable to estimates for current law tax
  expenditures, because the current law estimates do not reflect behavioral effects. Total revenue loss
  estimates by function are calculated here as the simple totals for the provisions listed for each function.
  Because of interactions across provisions, these estimates are only rough approximations of the total revenue
  loss for the functions.
 Negative numbers for proposals affecting tax expenditures indicate the expected increase in receipts; positive
  numbers indicate the expected decrease in receipts. Provisions with estimates denoted normal tax method have
  no revenue loss under the reference tax law method. For a discussion of these alternative baselines, see
  Chapter 5 of Analytical Perspectives.
 All current law tax expenditure estimates have been rounded to the nearest $5 million.
 Current law tax expenditure estimates here are the arithmetic sums of corporate and individual income tax
  revenue loss estimates from Table 5-2 in Analytical Perspectives, and do not reflect possible interactions
  across these two taxes.
\1\ In addition, the partial exemption from the excise tax for alcohol fuels results in a reduction in excise
  tax receipts (in millions of dollars) as follows: 1998 $680; 1999 $725; 2000 $755; 2001 $765; 2002 $790; 2003
  $805; 2004 $830.
\2\ The figures in the table indicate the effect of the child credit on receipts. The effect on outlays in (in
  millions of dollars) is as follows: 1999 $445; 2000 $550; 2001 $520; 2002 $505; 2003 $460; 2004 $450; 2005
  $420.
\3\ The figures in the table indicate the effect of the earned income tax credit on receipts. The effect on
  outlays in (in millions of dollars) is as follows: 1999 $25,632; 2000 $25,676; 2001 $25,799; 2002 $26,876;
  2003 $27,638; 2004 $28,701; 2005 $29,722.
\4\ The figures in the table indicate the effect of the child and dependent care tax credit proposal on
  receipts. The effect on outlays in (in millions of dollars) is as follows: 2004 $1,427; 2005 $1,501.
\5\ The figures in the table indicate the effect of the earned income tax credit proposal on receipts. The
  effect on outlays in (in millions of dollars) is as follows: 2001 $15; 2002 $304; 2003 $314; 2004 $326; 2005
  $339.
\6\ The figures in the table indicate the effect of the electronic filers tax credit proposal on receipts. The
  effect on outlays in (in millions of dollars) is as follows: 2002 $303; 2003 $324; 2004 $331; 2005 $339.