[Senate Prints 115-19]
[From the U.S. Government Publishing Office]





 
 
 
 
 
 115th Congress     }                                    {      S. Prt.
 
  1st Session       }        COMMITTEE PRINT             {       115-19
_______________________________________________________________________

                                     


                         CONCURRENT RESOLUTION
                             ON THE BUDGET
                            FISCAL YEAR 2018

                               ----------                              

                            COMMITTEE PRINT

                              to accompany

                            S. CON. RES. 25

                             together with

                  ADDITIONAL VIEWS AND MINORITY VIEWS

                        COMMITTEE ON THE BUDGET
                          UNITED STATES SENATE

                       Michael B. Enzi, Chairman

          
          
      [GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]
    
        

                             October 2017

Prepared for the use of the Committee on the Budget. This document has 
 not been officially approved by the Committee and may not reflect the 
                         views of its members.
























115th Congress     }                                    {      S. Prt.

 1st Session       }        COMMITTEE PRINT             {       115-19
_______________________________________________________________________



 
                                  
                         CONCURRENT RESOLUTION

                             ON THE BUDGET

                            FISCAL YEAR 2018

                               __________

                            COMMITTEE PRINT

                              to accompany

                            S. CON. RES. 25

                             together with

                  ADDITIONAL VIEWS AND MINORITY VIEWS

                        COMMITTEE ON THE BUDGET

                          UNITED STATES SENATE

                       Michael B. Enzi, Chairman

      [GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]
    
        

                             October 2017

Prepared for the use of the Committee on the Budget. This document has 
 not been officially approved by the Committee and may not reflect the 
                         views of its members.
                                ______

                         U.S. GOVERNMENT PUBLISHING OFFICE 

27-001                         WASHINGTON : 2017 
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                          Washington, DC 20402-0001
                             
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                                     
                        COMMITTEE ON THE BUDGET

                   MICHAEL B. ENZI, Wyoming, Chairman
CHARLES E. GRASSLEY, Iowa            BERNARD SANDERS, Vermont
MIKE CRAPO, Idaho                    PATTY MURRAY, Washington
LINDSEY O. GRAHAM, South Carolina    RON WYDEN, Oregon
PATRICK TOOMEY, Pennsylvania         DEBBIE STABENOW, Michigan
RON JOHNSON, Wisconsin               SHELDON WHITEHOUSE, Rhode Island
BOB CORKER, Tennessee                MARK R. WARNER, Virginia
DAVID A. PERDUE, Georgia             JEFF MERKLEY, Oregon
CORY GARDNER, Colorado               TIM KAINE, Virginia
JOHN KENNEDY, Louisiana              ANGUS S. KING, Jr., Maine
JOHN BOOZMAN, Arkansas               CHRIS VAN HOLLEN, Maryland
LUTHER STRANGE, Alabama              KAMALA D. HARRIS, California
             Elizabeth McDonnell, Republican Staff Director
                Warren Gunnels, Minority Staff Director
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                            C O N T E N T S

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                                                                   Page
I. Overview......................................................     1
II. Resolution Levels............................................     7
III. Reconciliation and Enforcement..............................    23
IV. Economics....................................................    27
V. Reserve Funds.................................................    35
VI. Summary Tables...............................................    37
VII. Committee Votes.............................................    49
VIII. Views and Estimates........................................    63
IX. Additional and Minority Views................................   303














                                OVERVIEW

                              ----------                              


     Current-Law Projections--More Deficits, More Debt, Slow Growth

    Earlier this year the Congressional Budget Office (CBO) 
released An Update to the Budget and Economic Outlook: 2017 to 
2027. The report showed that under current projections the 
Federal Government will spend over $10 trillion more than it 
takes in during the next 10 years. This projection is the 
byproduct of Washington's chronic overspending and the 
economy's anemic growth. According to CBO, annual deficits will 
surpass the $1 trillion mark in 2022 and grow each year 
thereafter. At the same time, annual economic growth is 
projected to settle at a paltry 1.9 percent.
    Over the next decade, CBO projects that spending will 
increase from 20.5 percent of gross domestic product (GDP) in 
2018 to 23.6 percent of GDP, well above the 50-year average of 
20.3 percent. During the same period, however, revenues will 
remain at record highs. CBO currently projects revenues of 17.7 
percent of GDP in 2018, growing to 18.4 percent of the economy. 
That is a full percentage point higher than the 50-year average 
of 17.4 percent.
    Continual overspending and its resulting deficits will 
expand the Federal debt. During the next 10 years, debt held by 
the public is slated to rise from 77 percent of GDP ($15 
trillion) to 91 percent of GDP ($26 trillion), the largest 
since the immediate aftermath of World War II. In March, CBO 
released The 2017 Long-Term Budget Outlook, which discusses the 
consequences of unchecked rising Federal debt if there is no 
fiscal course correction. These effects include:
    --Reduced national savings and income--increasing interest 
rates, lowering private investment, economic output, worker 
compensation, and incentives to work.
    --Increased Federal interest cost and its crowd-out effect 
on the rest of the budget--interest costs are projected to 
triple over the next 10 years and surpass all discretionary 
spending by 2044.
    --Imposed limitations on the ability of the Government to 
respond to dramatic events--a large debt reduces flexibility to 
respond to or plan for fiscal, humanitarian, or international 
crises.
    --Increased likelihood of a fiscal crisis--as CBO states 
plainly, ``the larger a government's debt, the greater the risk 
of fiscal crisis.''
    This forecast is bad news for American families, American 
businesses, and America's standing in the world. This 
resolution puts forth another path--and it begins with tax 
reform.

               Fiscal Year 2018 Senate Budget Resolution


                     the first step for tax reform


    The fiscal year 2018 Senate budget resolution is the start 
of the process to achieve historic, pro-growth tax reform so 
the U.S. economy grows again. That begins with changing the tax 
policies that are holding back investment and productivity. The 
United States needs a simpler, fairer, and more transparent tax 
system, which leaves more dollars in the average American's 
pockets.
    Comprehensive tax reform should broaden the base while 
lowering marginal tax rates, streamline U.S. tax laws, and 
limit Government distortion of market-based decisions. 
America's tax policy should provide for a globally competitive 
corporate tax rate and an international tax system that does 
not penalize U.S. companies.
    Tax policy affects the decisions of individuals and 
corporations, including whether to work an additional hour or 
invest an additional unit of capital. The outcome of these 
decisions has real consequences for our broader economy. The 
three key factors that contribute to overall economic growth 
are labor, capital, and technology. The Joint Committee on 
Taxation states: ``[t]ax policy can directly influence the 
level of labor supply, physical capital, human capital, and 
technology in an economy by changing the after-tax returns to 
certain economic activities or changing the cost of pursuing 
such activities.''
    Pro-growth tax policy should reward work, savings, and 
investment. Marginal tax rates on individuals influence labor-
force participation and hours worked. Corporate investment in 
capital is impacted by the tax code's competitiveness and by 
tax policy effects on a company's cash-flow, cost recovery, and 
financing options. Technological innovations increase 
productivity, allowing labor and capital to produce more output 
with less input. Additionally, a competitive international tax 
system has a direct impact on the choice to invest 
domestically.
    The current tax code can favor certain industries and 
decisions, so it is biased in terms of investment allocation. 
Tax reform should eliminate special deductions, loopholes, and 
credits that distort the marketplace. Pro-growth reform that 
removes distortion would allow for resources to be reallocated 
toward their highest economic use, instead of the use that 
produces the best tax outcome. This efficiency will lead to 
increased investment, growth of businesses, and higher economic 
output, or GDP.
    A more efficient tax system can produce the same level of 
revenue with lower rates, as long as tax expenditures are 
minimized and the economy grows through efficient market-based 
decisions. If tax reform can stop the projected economic 
decline, income and profits will rise, along with Federal 
revenues to the Treasury. A return to historic average growth 
would decrease projected deficits by over $2 trillion in the 
10-year window, more than sufficient to pay for the decrease in 
revenues assumed under static scoring conventions that do not 
fully account for economic growth.
    CBO has examined how growth in real output per unit of 
combined labor and capital services might affect GDP, income 
(including wages), and interest rates. Under the budget 
office's simplified rule of thumb, policies that increase 
productivity by one-tenth of a percentage point ultimately 
reduce Federal deficits by $273 billion over 10 years. As 
economic growth rises in each year as a result of that higher 
productivity, taxable income would also grow more quickly than 
projected, and tax revenues would be higher.
    CBO explains that if workers produce more, they earn more, 
so total wages and labor income are higher. If capital 
production were higher, the returns on that capital would also 
rise. Because Treasury securities compete with other 
investments for investors' money, higher private returns imply 
that rates on Treasury securities would also be higher.
    The Joint Economic Committee (JEC) has provided the Senate 
Budget Committee with a Views and Estimates letter on the state 
of the U.S. economy. JEC notes that every year since 2007, CBO 
has downgraded its projection of potential GDP and points to 
policies that have contributed to this decline. Heavy taxation 
on business owners and higher taxes on capital have left ``a 
growing reserve of untapped potential not reflected in the 
current output gap.''
    The Senate Finance Committee's Views and Estimates letter 
states, ``[t]ax reform should focus on broad-based economic 
growth and job creation, fairness, simplification, and 
certainty.'' The Finance Committee's objectives for tax reform 
include:
    --Lowering the U.S. statutory corporate tax rate from the 
current highest in the world.
    --Eliminating or changing various special provisions and 
preferences of the tax code that are inconsistent with an 
efficient allocation of capital.
    --Reforming the corporate tax base, including so-called 
expensing provisions and provisions that provide the current 
bias toward debt financing, along with examining parity between 
businesses that organize as pass-throughs and as C 
corporations.
    --Strengthening American manufacturing and innovation.
    --Boosting wage growth for American workers.
    --Boosting economic growth on a sustained basis.
    --Strengthening the international tax system to encourage 
investments and innovation in America.
    The tax-reform-writing committees of the Senate and House 
are tasked with developing and drafting legislation that will 
result in the first comprehensive tax reform in over a 
generation. Their joint statement with Senate and House 
leadership, Treasury, and the White House's National Economic 
Council earlier this summer sets expectations that legislation 
will move through the committees this fall, under regular 
order, followed by consideration on the House and Senate 
floors.
    As the first step toward historic, pro-growth tax reform, 
this budget provides the tools necessary to the Finance 
Committee to complete its work.


                           resolution details


    The fiscal year 2018 Senate budget resolution is first and 
foremost about reforming the tax code and expanding the economy 
for all Americans.
    But it also is a serious reform budget.
    If Congress and the administration adhere to this 
blueprint, the Government will be back on track to fiscal 
responsibility--balancing the budget with a combination of 
restrained spending, reduced tax burdens, and a growing 
economy. In doing so this budget invests in a strong national 
defense and provides for the care of the Nation's most 
vulnerable citizens. It serves as a framework to expand 
economic opportunity for all Americans.
    The Senate budget presents a way forward with this budget, 
one geared toward creating a more effective, efficient, and 
accountable government. To accomplish this goal, the budget 
proposes $5.1 trillion in spending savings over the next 10 
years. (This figure climbs to $6.4 trillion if compared to the 
CBO June 2017 Baseline, which incorporates $1.3 trillion in 
funding that qualifies for budget enforcement cap exceptions 
and related interest.) The spending policies of this budget are 
discussed in the Resolution Levels portion of this report.
    The Senate budget also assumes more than $1.6 trillion in 
tax cuts, of which $1.5 trillion can be processed through fast-
tracked reconciliation procedures. These figures are based on 
static current-law estimates of tax cut and reform policies 
assumed in the resolution. In addition, the budget assumes that 
with these policies, the coffers of the Federal Government will 
benefit from increased economic growth not envisioned under 
current-law projections. The resolution anticipates that 
enactment of tax reform will generate economic growth at a 
significant enough level to compensate for the initial decrease 
in revenues assumed under a static scoring convention.
    This budget honors the special off-budget status of Social 
Security. This treatment also reflects the understanding that 
the congressional budget resolution is an on-budget document 
and that the Congressional Budget Act imposes certain 
limitations on what a resolution can contain, display, and 
support changing. From the start, this budget was focused on 
achieving on-budget balance by the end of budget window. By 
2026, the resolution--with economic feedback included--would 
generate a $79 billion on-budget surplus. This surplus would 
grow to $197 billion by 2027.



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    In addition to the fiscal reforms proposed by the budget, 
this resolution continues efforts to respond to concerns about 
the broken budget process. The plan takes important steps to 
curtail budget gimmicks, increase honesty and accuracy by 
Government scorekeepers, and end the ``spend now, pay later'' 
mentality of Washington. These changes are discussed in depth 
in the Enforcement section of this report.

                           RESOLUTION LEVELS

                              ----------                              


                 Budget Function 050: NATIONAL DEFENSE

    The National Security function includes funds to develop, 
maintain, and equip the military forces of the United States. 
Historically, about 95 percent of these funds go to Department 
of Defense military activities, with remaining funding 
dedicated to atomic energy defense activities within the 
Department of Energy and other defense-related activities.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $557.3 billion in budget authority and $569.3 billion 
in outlays. Discretionary budget authority totals $549.1 
billion, with $560.8 billion in related outlays. Mandatory 
spending is $8.2 billion in budget authority and $8.5 billion 
in outlays. Over 10 years, budget authority totals $6,232.4 
billion, with $6,107.8 billion in outlays, corresponding to 
baseline levels.

                            FOCUS ON REFORM

    After years of defense budget brinkmanship under the 
previous administration, this budget resolution promotes much-
needed fiscal stability to provide the foundation for effective 
and efficient defense planning. The resolution removes the 
specter of across-the-board sequestration cuts and allocates as 
much base Pentagon funding as possible under current law. The 
resolution also includes a mechanism to increase funding levels 
for defense accounts, once there is a final resolution of 
defense spending later this year.
    This budget further provides for the national defense with 
$76.6 billion in budget authority for the Overseas Contingency 
Operations war-funding account, which can be found in budget 
function 970. This is the same level of OCO funding requested 
by the Trump administration earlier this year. Under law, OCO 
funding does not count against the discretionary spending caps 
contained in the 2011 Budget Control Act, as amended.
    The Pentagon's overall base budget remains near the average 
of defense spending during the Reagan buildup. Yet reforms 
still are required to combat wasteful spending. The department 
needs to pursue fundamental reforms in its organization, 
business operations, work force management, and compensation 
structure, all of which have been goals of the recent 
leadership of congressional defense committees. In a positive 
development, the Armed Services Committee now has a partner in 
the current administration that has pledged to steward taxpayer 
dollars more carefully by increasing efficiency and 
accountability.
    Recently the Senate Armed Services Committee has promoted 
reforms including streamlining the acquisition system, updating 
departmental organization for a new era, rationalizing the 
whole Defense Department work force, and modernizing the 
department's business operations. These efforts build on 
reforms spearheaded by the Armed Services Committee in recent 
years, including mandated savings and efficiency targets, new 
authorities for acquisition and personnel management, and 
repeal of unnecessary laws or regulations. This resolution 
remains supportive of those efforts to reform the department 
and restore taxpayer trust.

               Budget Function 150: INTERNATIONAL AFFAIRS

    The International Affairs function contains spending on 
international humanitarian and development assistance; 
international security assistance; the conduct of foreign 
affairs; foreign information and exchange activities; and 
international financial programs. Funding contained in the 
function supports operations at major agencies including the 
Departments of State, Treasury, and Agriculture; the U.S. 
Agency for International Development; and the Millennium 
Challenge Corporation.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $45.2 billion in budget authority and $45.0 billion 
in outlays. Discretionary budget authority totals $39.5 
billion, with $48.7 billion in related outlays. Mandatory 
spending is $5.7 billion in budget authority and $^3.7 billion 
in outlays. Over 10 years, budget authority totals $451.9 
billion, with $437.7 billion in outlays, corresponding to 
baseline levels.

                            FOCUS ON REFORM

    This budget resolution supports the funding of U.S. foreign 
policy, including diplomatic efforts, the promotion of American 
ideals abroad, and global humanitarian aid and development 
assistance. The level of funding in the budget resolution is 
near the average spending for international affairs in the 
post-9/11 era. Still, management and implementation of 
international affairs activities is ripe for reform.
    Bipartisan coalitions and a wide variety of independent 
analysts have consistently called for rationalizing the State 
Department's organizational and management structure, 
revitalizing its regional bureaus, revamping food aid and 
development assistance, improving public diplomacy, and 
reassessing American contributions to international 
organizations. This budget supports the efforts of the Senate 
Foreign Relations Committee, as the committee of jurisdiction, 
to approve a new authorization bill for the department and 
related agencies.
    Additional funding for programs in this function is assumed 
to occur with spending designated as overseas contingency 
operations. OCO funding in this resolution can be found in 
budget function 970.

              Budget Function 250: SCIENCE AND TECHNOLOGY

    The Science and Technology function includes the National 
Science Foundation, programs other than aviation programs at 
the National Aeronautics and Space Administration, and general 
science programs at the Department of Energy.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $32.6 billion in budget authority and $31.9 billion 
in outlays. Discretionary budget authority totals $32.5 
billion, with $31.8 billion in related outlays. Mandatory 
spending is $0.1 billion in budget authority and $0.1 billion 
in outlays. Over 10 years, budget authority totals $358.7 
billion, with $351.1 billion in outlays, corresponding to 
baseline levels.

                            FOCUS ON REFORM

    This function, largely consisting of Federal discretionary 
spending, supports NASA, the National Science Foundation, and 
the Energy Department's Office of Science in their core 
missions, while allowing emphasis on such national priorities 
as basic research. As with all areas of Federal spending, 
programs funded under this portion of the budget can be 
reformed. According to the Government Accountability Office, 
areas for reform include NASA's acquisition management, which 
remains on the agency's high-risk list. The agency recommended 
specific actions to better evaluate the agency's human-
exploration programs, in particular. GAO also recommends in its 
annual report that NASA, the Energy Department, the Department 
of Health and Human Services, and the Science Foundation better 
coordinate their research activities.
    To that end, the American Innovation and Competitiveness 
Act, enacted in January 2017, created an interagency working 
group addressing GAO's concerns, as well as improved the 
administration and oversight of agency grant-making processes. 
Implementation of the act should enhance science and technology 
program efficiency, maximizing Federal investments. This budget 
remains supportive of those efforts and the role of appropriate 
Senate committees to report reforms.

                      Budget Function 270: ENERGY

    The Energy function concerns the production, development, 
and use of energy for the country. This function contains 
civilian energy programs at agencies including the departments 
of Energy and Agriculture, Tennessee Valley Authority, Federal 
Energy Regulatory Commission, and Nuclear Regulatory 
Commission.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $^0.8 billion in budget authority and $2.7 billion in 
outlays. Discretionary budget authority totals $5.4 billion, 
with $5.1 billion in related outlays. Mandatory spending is 
$^6.1 billion in budget authority and $^2.4 billion in outlays. 
Over 10 years, budget authority totals $32.0 billion, with 
$25.9 billion in outlays, a divergence of $8.8 billion from 
baseline levels.

                            FOCUS ON REFORM

    The budget resolution allows authorizing committees to 
focus taxpayer dollars on the modernization and reform of 
America's energy generation and transmission assets. The 
Federal Government can devote taxpayer investments to key 
mission areas including nuclear security, basic scientific 
research, energy innovation and security, and nuclear waste and 
environmental cleanup.
    In recent years, programs related to the commercialization 
of energy technology have expanded beyond the Energy 
Department's intended role as a catalyst of basic research and 
development. Federal loan and loan-guarantee programs to 
subsidize early commercial development of certain technologies 
have cost taxpayers hundreds of millions of dollars when 
products prove uncompetitive on the open market.
    The resolution allows a renewed focus on the department's 
historic strength: early stage scientific research and 
development. Later-stage development, adoption, and deployment 
of technologies can return to the private sector.
    This budget supports a focus on utilization of current 
energy supply and assets, rather than the previous 
administration's efforts to pick market winners and losers.
    Federal agencies should promote abundant and secure 
American energy resources, while supporting the Nation's 
financial security and stability. This budget supports the work 
of the committees of jurisdiction as they consider policies to 
improve Federal energy programs.
    In addition, the resolution contains a reconciliation 
instruction for the Senate Committee on Energy and Natural 
Resources. Provided at the request of the committee, the 
instruction will allow Congress to consider policies to unlock 
the Nation's energy production capacity.

         Budget Function 300: ENVIRONMENT AND NATURAL RESOURCES

    The Environment and Natural Resources function focuses on 
the management, development, and maintenance of the Nation's 
natural heritage. This function includes conservation of land 
and water resources; development of water power and 
transportation infrastructure; and agencies and resources 
associated with the management and regulation of pollution, 
public and recreational lands, and natural resources.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $40.5 billion in budget authority and $40.6 billion 
in outlays. Discretionary budget authority totals $37.4 
billion, with $38.0 billion in related outlays. Mandatory 
spending is $3.1 billion in budget authority and $2.6 billion 
in outlays. Over 10 years, budget authority totals $451.4 
billion, with $445.5 billion in outlays, a divergence of $14.3 
billion from baseline levels.

                            FOCUS ON REFORM

    The Federal Government owns roughly 28 percent of the land 
in the United States, or 640 million acres, according to the 
Congressional Research Service. Much of that land is 
disproportionately concentrated in western States. Many 
agencies covered by this function are tasked with the 
preservation of those Federal lands, as well as the responsible 
development and management of its natural resources.
    The budget resolution encourages the continued stewardship 
of Federal lands and assumes a greater return for American 
taxpayers on natural resources bountiful on those lands. This 
budget also supports recent efforts by Congress and this 
administration to reduce regulatory burdens that have for too 
long discouraged energy development and production on Federal 
land.
    The budget resolution also allows committees of 
jurisdiction to pursue opportunities to achieve savings for 
taxpayers without harming the Nation's land and water 
resources. The budget supports authorizing committee review of 
timber production from Federal lands, coupled with forest-
management reforms focused on wildfire prevention.
    To reduce inefficiencies and combat waste, fraud, and abuse 
of taxpayer resources, agencies should strive to implement 
improvements identified by the Government Accountability 
Office.

                    Budget Function 350: AGRICULTURE

    The Agriculture function includes the Department of 
Agriculture and the Farm Credit Administration, and only deals 
with programs concerned with agricultural production.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $22.1 billion in budget authority and $22.0 billion 
in outlays. Discretionary budget authority totals $6.5 billion, 
with $6.4 billion in related outlays. Mandatory spending is 
$15.6 billion in budget authority and $15.6 billion in outlays. 
Over 10 years, budget authority totals $200.6 billion, with 
$192.1 billion in outlays, a divergence of $20.6 billion from 
baseline levels.

                            FOCUS ON REFORM

    The Farm Bill is subject to reauthorization in 2018. This 
budget resolution supports the committee of jurisdiction as it 
moves forward with efforts to reexamine the farm safety net, 
ensure domestic food production, and improve Federal 
agriculture programs.

            Budget Function 370: COMMERCE AND HOUSING CREDIT

    The Commerce and Housing Credit function includes the 
regulation and promotion of commerce and certain housing 
policies and agencies. Agencies concerned with the economy as a 
whole fall under this function. In addition, general-purpose 
subsidies and credit subsidies are recorded here.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $7.6 billion in budget authority and $^5.9 billion in 
outlays. Discretionary budget authority totals $^4.2 billion, 
with $^3.8 billion in related outlays. Mandatory spending is 
$11.8 billion in budget authority and $^2.1 billion in outlays. 
Over 10 years, budget authority totals $^2.2 billion, with 
$^113.1 billion in outlays, a divergence of $173.1 billion from 
baseline levels. These figures reflect the combined on- and 
off-budget amounts associated with this function.

                            FOCUS ON REFORM

    The budget resolution supports efforts by committees of 
jurisdiction to reform a system that exposes taxpayer dollars 
to undue risk into one that provides productive support to 
industry.
    Under the previous administration, Federal bureaucrats 
gained excessive authority over industry, which impedes 
private-sector economic growth and job creation. The Federal 
Government should retain regulation that reduces systemic risk 
and helps to prevent another financial crisis, and remove over-
regulation that places a costly burden on the U.S. economy and 
American workers.
    At the same time, housing should become more growth-
oriented rather than Government-focused, with taxpayers 
protected from undue risk. Reforming the U.S. housing industry 
would significantly reduce taxpayer subsidization of the 
secondary mortgage market and provide appropriate, effective 
oversight of Federal programs. In June 2017, the Government 
Accountability Office noted that absent modernization ``the 
Federal role in housing finance is one of the highest risks 
facing the Government,'' and thus Congress has a duty to ensure 
that any reform proposals ``protect taxpayers from absorbing 
avoidable losses to the maximum extent possible.''
    This resolution supports financial safeguards to ensure 
that federally subsidized telecommunications access for 
Americans in rural or underserved areas is free from waste, 
fraud, and abuse. Furthermore, the budget supports any efforts 
by the appropriate committees to examine policies to give the 
private market more freedom to provide these services.

                  Budget Function 400: TRANSPORTATION

    The Transportation function focuses on aid and regulation 
for ground transportation (including roads and highways, 
railroads, and urban mass transit), air transportation 
(including aeronautical research conducted by the National 
Aeronautics and Space Administration), and maritime commerce. 
The major agencies included in this function are the Department 
of Transportation (including the Federal Aviation 
Administration, Federal Highway Administration, Federal Transit 
Administration, and Maritime Administration), the Department of 
Homeland Security (including the Transportation Security 
Administration, United States Coast Guard, and the Federal Air 
Marshal Service), and the National Railroad Passenger 
Corporation.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $89.1 billion in budget authority and $92.9 billion 
in outlays. Discretionary budget authority totals $33.7 
billion, with $91.9 billion in related outlays. Mandatory 
spending is $55.4 billion in budget authority and $1.0 billion 
in outlays. Over 10 years, budget authority totals $749.7 
billion, and outlays are $812.1 billion, a divergence of $207.7 
billion from baseline levels.

                            FOCUS ON REFORM

    The Federal Government has a fundamental interest in the 
transportation and infrastructure systems necessary for local, 
national, and global commerce, as well as the efficient 
movement of people. Maintaining safe and secure systems while 
promoting innovation and competition benefits American workers, 
businesses, and the economy. This budget supports efforts by 
the appropriate authorizing committees to maximize taxpayer 
resources by prioritizing infrastructure spending, streamlining 
project delivery, and facilitating beneficial public-private 
partnerships.
    This resolution supports the idea that investments in 
transportation and infrastructure would benefit from improved 
project delivery and grant management processes, starting with 
a thorough review of Federal rules and regulations associated 
with infrastructure development. By streamlining these 
requirements through statutory and administrative changes, 
investments will be maximized and benefits realized sooner. 
Furthermore, the Government Accountability Office recommends 
that the Transportation Department implement a department-wide 
directive on the consistent administration of discretionary 
grant awards and strengthen oversight of awards through updated 
single audit policies and procedures. All these changes would 
stimulate continued investment in America's infrastructure 
while promoting efficiency and fiscal responsibility.
    As Congress continues to work with the executive branch, 
State and local governments, and the private sector on 
legislation related to transportation and infrastructure 
advancement, it should encourage enhanced partnerships among 
all stakeholders. While not appropriate for every project, 
furthering public-private partnerships, as well as promoting 
private investments, can help leverage appropriate Federal 
resources as recommended by appropriate authorizing committees.

        Budget Function 450: COMMUNITY AND REGIONAL DEVELOPMENT

    The Community and Regional Development function includes 
Federal programs to improve community economic conditions, 
promote rural development, and assist in Federal preparations 
for, and response to, disasters. This function provides 
appropriated funding for the Community Development Block Grant, 
Department of Agriculture rural development programs, Bureau of 
Indian Affairs, Federal Emergency Management Agency, and other 
disaster mitigation and community development-related programs. 
It also provides mandatory funding for the Federal flood 
insurance program.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $19.0 billion in budget authority and $21.7 billion 
in outlays. Discretionary budget authority totals $18.5 
billion, with $21.1 billion in related outlays. Mandatory 
spending is $0.5 billion in budget authority and $0.6 billion 
in outlays. Over 10 years, budget authority totals $200.6 
billion, with $193.6 billion in outlays, a positive divergence 
of $32.6 billion from baseline levels.

                            FOCUS ON REFORM

    This budget supports efforts by committees of jurisdiction 
to better target existing Federal grant programs and eliminate 
ineffective, wasteful programs, as well as those that encourage 
an over-reliance on the Federal Government. In concert with 
appropriate local and State efforts, the Federal Government has 
the opportunity to be a better and more successful partner.
    The budget provides ample resources for disaster relief and 
mitigation and assumes at least $7 billion annually for 
responses to natural disasters. This additional funding is 
assumed to be provided on top of the regular funding 
constrained by statutory limits.

   Budget Function 500: EDUCATION, TRAINING, EMPLOYMENT, AND SOCIAL 
                                SERVICES

    The Education, Training, Employment, and Social Services 
function includes funding for the Department of Education, some 
social services programs within the Department of Health and 
Human Services, and employment and training programs within the 
Department of Labor.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $90.2 billion in budget authority and $99.3 billion 
in outlays. Discretionary budget authority totals $95.4 
billion, with $96.0 billion in related outlays. Mandatory 
spending is $^5.1 billion in budget authority and $3.4 billion 
in outlays. Over 10 years, budget authority totals $1,017.0 
billion, with $1,030.3 billion in outlays, a divergence of 
$131.7 billion from baseline levels.

                            FOCUS ON REFORM

    Postsecondary education has become less affordable in 
recent years, despite the steady growth in the maximum Federal 
Pell Grant program award and the loosening of student-loan 
borrowing limits. In order to increase access to postsecondary 
education in a fiscally responsible way, the Federal Government 
should reform programs that promote unreasonable higher-
education tuition increases and encourage student over-
borrowing. The complex system bred over the past decade needs 
to be streamlined to ensure American students and their 
families have access to concise and distinct financing options.
    In promoting choice, it is imperative that the information 
received from the Federal Government by education consumers is 
accurate and reliable. The budget resolution supports important 
steps to ensure that student borrowers receive important and 
valid information upfront. Providing greater transparency for 
students will promote better decisionmaking and improve their 
finances as they begin their careers, rather than saddle them 
with decades-worth of debt.

                      Budget Function 550: HEALTH

    The Health function contains spending on a variety of 
health care services administered by the Department of Health 
and Human Services. It also includes health research conducted 
by the National Institutes of Health; public health and safety 
programs conducted by the Centers for Disease Control and 
Prevention; primary health care services conducted by the 
Health Resources and Services Administration; and the 
regulation of pharmaceuticals, medical devices, and food 
products conducted by the Food and Drug Administration. The 
most significant drivers of spending in this function are the 
Patient Protection and Affordable Care Act--commonly known as 
Obamacare--and Medicare.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $546.6 billion in budget authority and $558.3 billion 
in outlays. Discretionary budget authority totals $64.0 
billion, with $63.5 billion in related outlays. Mandatory 
spending is $482.6 billion in budget authority and $494.8 
billion in outlays. Over 10 years, budget authority totals 
$5,958.1 billion, and outlays are $5,952.4 billion, a 
divergence of $1,316.2 billion from baseline levels.

                            FOCUS ON REFORM

    Federal health care spending comprises nearly 30 percent of 
all Federal spending and is growing far more rapidly than other 
areas of the budget. This rapid expansion is due to the rising 
cost of health care, aging of the population, and substantial 
increase in the number of people who receive Federal subsidies 
under Obamacare.
    Based on Congressional Budget Office estimates, Obamacare 
will be the chief driver of spiraling health spending over the 
next decade--this despite promises prior to passage of the 2010 
health care law that it would improve the Nation's budgetary 
outlook and ``bend the cost curve.'' Despite this pledge, 
independent assessments by CBO and the non-partisan actuary at 
the Centers for Medicare and Medicaid Services affirm that 
Obamacare has increased Federal health spending.
    Americans face skyrocketing premiums and soaring 
deductibles, and many families are left with higher costs and 
fewer options than they had before the law's enactment 7 years 
ago. Clearly, the status quo is unsustainable.
    Against this backdrop, the budget resolution supports 
continued efforts to repeal and replace Obamacare. It enables 
efforts by authorizing committees to lower health care costs 
and improve the quality of care for all Americans. It empowers 
committees to work to modernize and improve Federal health care 
programs, increase State flexibility, and protect the most 
vulnerable. In addition, the budget supports an extension in 
funding for the State Children's Health Insurance Program, the 
highly successful effort to create a strong and durable 
partnership between the Federal Government and States to 
provide the Nation's children with appropriate and sustainable 
health care resources.

                     Budget Function 570: MEDICARE

    The Medicare function includes only the Medicare program, 
which provides health insurance to senior citizens and certain 
persons with disabilities. Nearly 99 percent of spending in 
this function occurs on the mandatory side of the budget, and 
almost all of the mandatory spending consists of payments for 
Medicare benefits. The balance of spending is discretionary 
annual appropriations covering the cost of administering and 
monitoring the Medicare program.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $586.2 billion in budget authority and $586.0 billion 
in outlays. Discretionary budget authority totals $7.4 billion, 
with $7.5 billion in related outlays. Mandatory spending is 
$578.8 billion in budget authority and $578.5 billion in 
outlays. Over 10 years, budget authority totals $8,153.7 
billion, and outlays are $8,151.4 billion, a divergence of 
$472.9 billion from baseline levels.

                            FOCUS ON REFORM

    Medicare spending is on an unsustainable course. Without 
changes, Medicare's Hospital Insurance Trust Fund will become 
insolvent in 2029, according to the Medicare Trustees' current-
law projections, and potentially as early as 2023 under the 
trustees' high-cost scenario. The Congressional Budget Office 
estimates the trust fund will be fully exhausted within less 
than a decade, or by 2025.
    In addition, the independent actuaries at the Centers for 
Medicare and Medicaid Services project that over a 75-year 
period the Federal Government has promised $33.5 trillion in 
Medicare benefits in excess of dedicated sources of revenue to 
support the program.
    Given this untenable situation, the budget resolution 
supports work by the authorizing committees to recommend 
legislative solutions extending Medicare's solvency in the near 
term, while pursuing policies that place the program on a 
sustainable long-term path.

                  Budget Function 600: INCOME SECURITY

    The Income Security function covers a range of income 
security programs that provide cash or near-cash assistance to 
low-income persons and benefits to certain retirees, persons 
with disabilities, and the unemployed.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $492.0 billion in budget authority and $477.5 billion 
in outlays. Discretionary budget authority totals $66.9 
billion, with $66.3 billion in related outlays. Mandatory 
spending is $425.1 billion in budget authority and $411.2 
billion in outlays. Over 10 years, budget authority totals 
$5,123.1 billion, with $5,029.8 billion in outlays, a 
divergence of $653.0 billion from baseline levels.

                            FOCUS ON REFORM

    Participation in programs funded through this area of the 
budget typically increase during a recession and decrease 
during a recovery. But the most recent recession-recovery trend 
has been different: Participation rates in some programs have 
increased more than poverty or unemployment rates and have 
remained at elevated levels.
    Over the past several years, many States relaxed 
eligibility standards and increased enrollment for persons 
above the poverty level, threatening the fiscal sustainability 
of these programs.
    Additionally, waste, fraud, and abuse continue to plague 
some programs. The Treasury Department's Inspector General has 
reported that millions of people not authorized to work in the 
United States have claimed billions of dollars in refundable 
child tax credits.
    According to the Government Accountability Office, 
eligibility rules for Federal income-security programs are 
complex and confusing to applicants and administratively 
burdensome to Government agencies. The lack of a standard 
definition of eligible family members and variations in 
countable income and allowable deductions result in disparate 
treatment of similarly situated individuals.
    The budget resolution assumes that Congress will make 
improvements to the programs in this function, ensuring 
programs for vulnerable populations will be protected. This 
budget supports authorizing committees acting on reforms 
providing States with flexibility so that they can target 
assistance to those most in need. In addition, the budget 
assumes that the committees of jurisdiction will exercise 
fiscal discipline and work to reduce spending on duplicative 
and wasteful programs.
    Regarding Federal retirement programs, this budget 
prioritizes fiscal sustainability, specifically as it relates 
to the benefits that Federal employees have earned over a 
lifetime of service. It is imperative that the Federal employee 
benefit system be reformed to ensure fairness to both 
recipients and taxpayers.

                  Budget Function 650: SOCIAL SECURITY

    The Social Security function consists of the payroll-tax-
financed programs collectively known as Social Security: Old-
Age and Survivors Insurance and Disability Insurance. These 
programs provide monthly cash benefits to approximately 61 
million retired and disabled workers and their spouses, 
dependents, and survivors. This function includes both benefit 
payments and funds to administer the programs and ensure 
program integrity.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $999.0 billion in budget authority and $994.0 billion 
in outlays. Discretionary budget authority totals $5.6 billion, 
with $5.6 billion in related outlays. Mandatory spending is 
$993.4 billion in budget authority and $988.4 billion in 
outlays. Over 10 years, budget authority totals $13,219.8 
billion, with $13,154.7 billion in outlays, corresponding to 
baseline levels. These figures reflect the combined on- and 
off-budget amounts associated with this function.

          Budget Function 700: VETERANS BENEFITS AND SERVICES

    The Veterans Benefits and Services function includes health 
administration and health services for veterans (majority of 
the discretionary spending), their pensions and disability 
compensation (majority of the mandatory spending), and other 
services our Nation provides to veterans.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $176.4 billion in budget authority and $177.4 billion 
in outlays. Discretionary budget authority totals $78.2 
billion, with $76.5 billion in related outlays. Mandatory 
spending is $98.2 billion in budget authority and $100.9 
billion in outlays. Over 10 years, budget authority totals 
$2,157.0 billion, with $2,138.3 billion in outlays, 
corresponding to baseline levels.

                            FOCUS ON REFORM

    The Committee-reported budget resolution assumes no changes 
for the Veterans Benefits and Services function and is focused 
on providing America's veterans with the care and resources 
they have earned and need.
    This budget supports the work of the committees of 
jurisdiction as they consider common-sense proposals to ensure 
benefits are delivered in a manner that upholds fidelity to 
veterans and taxpayers alike.
    Anticipating reauthorization of the Veterans Choice 
Program, authorizing committees should focus on prompt delivery 
of care to eligible veterans, along with measurable health 
outcomes. A thoughtful examination of VA benefit programs--many 
of which have not been reformed for several decades--could take 
into account contemporary economic and labor-market criteria, 
as well as advances in medical technology, in order to better 
match benefits to veteran needs.
    In a positive development, Congress has acted to grant the 
VA additional authority and oversight to ensure veterans are 
served by the best possible work force. The VA should continue 
its work to implement reforms that will increase service and 
efficiency for veterans, including a focused standardization of 
care, modernization of health information technology, 
appropriate management of Federal real property assets, and 
vigilance in human-capital management.

             Budget Function 750: ADMINISTRATION OF JUSTICE

    The Administration of Justice function includes programs to 
provide judicial services, police protection, law enforcement, 
civil rights, rehabilitation and incarceration of criminals, 
and the general maintenance of domestic order.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $65.0 billion in budget authority and $61.0 billion 
in outlays. Discretionary budget authority totals $58.0 
billion, with $57.1 billion in related outlays. Mandatory 
spending is $7.0 billion in budget authority and $3.9 billion 
in outlays. Over 10 years, budget authority totals $688.8 
billion, with $691.4 billion in outlays, a divergence of $21.4 
billion from baseline levels.

                            FOCUS ON REFORM

    The Federal Government has a duty to maintain domestic 
order, ensuring the safest possible community for all 
Americans. To that end, the Government provides and supports 
law enforcement activities; affords a judicial system to 
peacefully adjudicate disputes and protect rights; and 
rehabilitates and incarcerates persons found guilty of criminal 
conduct. At the same time, the Government must carry out these 
duties in a fiscally responsible way.
    In order to achieve both a proper administration of justice 
and stewardship of taxpayer dollars, the resolution supports 
work by the appropriate committees of jurisdiction. The 
Government Accountability Office recommends that the Department 
of Justice better address the incarceration challenges of 
crowding, rising costs, and offender recidivism, as well as 
improve collaboration among the Department of Justice, the 
Department of Homeland Security, and the Office of National 
Drug Control Policy to streamline activities. In addition, GAO 
offers several ways for the Federal Bureau of Investigation to 
better handle whistleblower retaliation complaints, as well as 
for the Bureau and Justice to update technology to improve 
privacy, accuracy, and efficiency of computer systems. 
Furthermore, GAO urges Homeland Security to better focus on 
border security efforts by improving acquisition management, 
controlling fraud, and investing in tactical infrastructure.
    Committee recommendations to reform or eliminate 
underperforming, wasteful programs could allow the Justice 
Department to focus on vital services that spend American 
taxpayer dollars wisely for good results.

                Budget Function 800: GENERAL GOVERNMENT

    The General Government function includes the activities of 
the White House and the Executive Office of the President, the 
legislative branch, and programs to carry out the 
administrative responsibilities of the Federal Government, 
including personnel management, fiscal operations, and property 
control.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $24.7 billion in budget authority and $24.9 billion 
in outlays. Discretionary budget authority totals $17.4 
billion, with $17.7 billion in related outlays. Mandatory 
spending is $7.3 billion in budget authority and $7.2 billion 
in outlays. Over 10 years, budget authority totals $276.7 
billion, with $274.4 billion in outlays, a divergence of $0.1 
billion from baseline levels.

                            FOCUS ON REFORM

    The General Government function encompasses many of the 
programs and activities that constitute the operational 
responsibilities of the Federal Government. It also funds the 
salaries of Federal lawmakers and White House officials, as 
well as those who staff Congress and the Executive Office of 
the President. The budget resolution supports reforms, subject 
to the discretion of committees of jurisdiction, for these 
entities to help contribute to Federal fiscal discipline.

                   Budget Function 900: NET INTEREST

    The Net Interest function contains the interest paid to 
private and foreign government holders of U.S. Treasury 
securities. This function includes interest on the public debt 
less the interest received by the Federal Government from trust 
fund investments and loans to the public. It contains mandatory 
payments, with no discretionary components.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $307.0 billion in budget authority and $307.0 billion 
in outlays, all of which is mandatory spending. Over 10 years, 
budget authority totals $5,223.4 billion, with $5,223.4 billion 
in outlays, a divergence of $259.0 billion from baseline 
levels. These figures reflect the combined on- and off-budget 
amounts associated with this function.

                            FOCUS ON REFORM

    Outlays in this function respond entirely to the changes in 
annual total budget deficits and borrowing from the public to 
meet or pay those deficits. The changes in spending and revenue 
levels described elsewhere in this budget account for all 
changes in net interest outlays.

                    Budget Function 920: ALLOWANCES

    The Allowances function displays the budgetary effects of 
proposals that cannot be easily distributed across other budget 
functions.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $^68.6 billion in budget authority and $^51.1 billion 
in outlays. Discretionary budget authority totals $^38.5 
billion, with $^21.1 billion in related outlays. Mandatory 
spending is $^30.1 billion in budget authority and $^30.0 
billion in outlays. Over 10 years, budget authority totals 
$^2,356.5 billion, with $^2,217.5 billion in outlays, a 
divergence of $^1,793.2 billion from baseline levels.

                            FOCUS ON REFORM

    Spending levels in the Allowances function reflect policy 
assumptions that have an impact across Federal agencies or are 
not easily distributed across budget functions. This is a 
similar approach used by the Congressional Budget Office in its 
budget projections. This year changes to the nondefense 
discretionary topline are included in this function to better 
reflect the operation and realities of the congressional budget 
and appropriations process. Also included is the fiscal benefit 
scored by CBO for the budget resolution's deficit trajectory.

         Budget Function 950: UNDISTRIBUTED OFFSETTING RECEIPTS

    The Undistributed Offsetting Receipts function comprises 
major offsetting receipts items that would distort the funding 
levels of other functional categories if they were distributed 
to them.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $^112.6 billion in budget authority and $^112.6 
billion in outlays, all of which is mandatory spending. Over 10 
years, budget authority totals $^1,292.7 billion, with 
$^1,292.7 billion in outlays, a divergence of $217.3 billion 
from baseline levels. These figures reflect the combined on- 
and off-budget amounts associated with this function.

                            FOCUS ON REFORM

    The Undistributed Offsetting Receipts function captures the 
receipt effects of proposals in the budget. This function 
comprises major offsetting receipts items that would distort 
the funding levels of other functional categories if they were 
directly distributed, including asset sales, fees, and 
royalties.

  Budget Function 970: OVERSEAS CONTINGENCY OPERATIONS//GLOBAL WAR ON 
                               TERRORISM

    This function includes funding for overseas contingency 
operations, the global war on terrorism, and other closely 
related activities.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $76.6 billion in total budget authority and $43.1 
billion in total outlays. All spending in this function is 
discretionary. Over 10 years, budget authority totals $163.6 
billion, with $160.3 billion in outlays. The baseline used to 
construct this resolution does not include an extrapolation of 
war costs.

                            FOCUS ON REFORM

    Besides the regular budget authority for national defense 
and international affairs, the budget resolution includes $76.6 
billion in overseas contingency operations funding for fiscal 
year 2018, matching the president's request. This resolution 
also includes outyear placeholders for OCO funding. While there 
are no policy options associated with this funding, this 
resolution is consistent with previous budget resolutions in 
assuming outyear placeholders.
    This function was first included in the fiscal year 2016 
congressional budget resolution.

                                Revenues

    Federal revenues are comprised of taxes and other 
collections from the public that result from the Government's 
sovereign powers to impose levies under Article I, section 8, 
clause 1 of the U.S. Constitution. Federal revenues include 
individual and corporate incomes taxes, social insurance taxes, 
excise taxes, estate and gift taxes, customs duties, and 
miscellaneous receipts.

                SUMMARY OF COMMITTEE-REPORTED RESOLUTION

    The Committee-reported fiscal year 2018 budget resolution 
calls for $3,364.2 billion in revenues ($2,490.9 billion on-
budget, $873.3 billion off-budget). Over 10 years, revenues 
total $41,381.0 billion ($31,171.5 billion on-budget, $10,209.5 
billion off-budget), a divergence of $1,635.4 billion (on-
budget) below baseline levels.

                            FOCUS ON REFORM

    The budget resolution assumes the tax-writing committees 
will adopt a pro-growth tax reform proposal.
    American taxpayers need a simpler, fairer, and more 
transparent tax system. Comprehensive tax reform should broaden 
the base while lowering marginal rates, streamline U.S. tax 
laws, and limit the Government's distortion of market-based 
decisions. A tax overhaul would increase private investment, 
business expansion, U.S. economic output, and job creation. 
Furthermore, accelerated economic growth would raise taxable 
income and profits, thereby increasing Federal revenues through 
taxation.
    Subject to the discretion of the authorizing committees, 
pro-growth tax reform should eliminate special deductions, 
loopholes, and credits that distort investment in the 
marketplace. A more efficient tax system would produce the same 
level of revenue with lower rates, provided tax expenditures 
are minimized and the economy grows by allowing for market-
based decisions.
    U.S. businesses need tax reform to remain competitive at 
home and abroad and to provide more American jobs. There should 
be parity for small and pass-through business, as compared to 
corporations. A globally competitive corporate tax rate and an 
international tax system that does not penalize U.S. companies 
are essential to promote domestic investment.

                     RECONCILIATION AND ENFORCEMENT

                              ----------                              

    To help achieve the goals of this budget, the resolution 
includes reconciliation instructions and budget enforcement 
tools that will help bring Federal spending programs in line 
with the blueprint, allow for comprehensive tax reform, and 
generate economic growth.

                             Reconciliation

    This title includes two reconciliation instructions to 
Senate committees. The first would allow the Finance Committee 
to reduce revenues and change outlays to increase the deficit 
by not more than $1.5 trillion over the next 10 years. The 
second instructs the Energy and Natural Resources Committee to 
save at least $1 billion over the next 10 years. This title 
also includes instructions to the appropriate House committees 
to mirror the Senate instructions.

                              Enforcement

    Updates Advance Appropriations.--This section updates an 
existing point of order against appropriations legislation that 
would provide an advance appropriation for a discretionary 
account. This point of order is extended regularly in budget 
resolutions, and provides an exception for programs or 
activities identified in the manager's joint explanatory 
statement, the Corporation for Public Broadcasting, and several 
accounts at the Department of Veterans Affairs. In addition to 
the accounts in the legislative text, other accounts eligible 
for advance appropriations include: Payment to Postal Service, 
Employment and Training Administration, Education for the 
Disadvantaged, School Improvement, Special Education, Career, 
Technical and Adult Education, Tenant-Based Rental Assistance, 
and Project-Based Rental Assistance.
    Extends and Restates CHIMPS Points of Order.--This 
resolution includes two points of order against changes in 
mandatory programs (CHIMPS). The first point of order is an 
extension of a currently enforced point of order. The provision 
prohibits consideration of any measure that provides full-year 
appropriations that includes CHIMPS above a certain limit. This 
resolution restates the existing limits for 2018 and 2019, and 
extends the 2019 level through 2020. Additionally, this 
resolution closes an enforcement loophole on CHIMPS with net 
costs.
    Reinstates a Limit on the Crime Victims Fund CHIMP.--This 
resolution protects the Crime Victims Fund by reinstating a 60-
vote point of order against any provision that would cause the 
total budget authority of the Crime Victims Fund in fiscal year 
2018 to be more than $11.2 billion.
    Overseas Contingency Operations Designation.--This 
resolution establishes a 60-vote point of order against 
provisions that designate spending as funding for overseas 
contingency operations. Similar in operation to emergency 
designation points of order, this point of order would allow 
solely the designation to be struck.
    Protects the Integrity of the Reconciliation Process.--If 
the Chairman of the Budget Committee, in his role as 
scorekeeper, cannot determine the budgetary effects of an 
amendment to a reconciliation bill, then the resolution 
establishes a 60-vote point of order against the amendment. In 
order to use this point of order, the Chairman will need to 
file a statement in the Congressional Record after consultation 
with the Ranking Member.
    Creates a New One-Year Senate PAYGO Test.--Currently, 
Senate PAYGO is enforced on a 6- and 11-year test. This section 
repeals the previously enforced Senate PAYGO rule, and instead 
restates the 6- and 11-year tests with new current year and 
budget year tests. Consistent with past practice, the Senate 
PAYGO scorecard will be reset to zero following a final 
agreement on the fiscal year 2018 budget resolution.
    Reactivates Dynamic Scoring Authority.--This resolution 
directs the Congressional Budget Office and the Joint Committee 
on Taxation to incorporate the budgetary effects of 
macroeconomic variables when each produces estimates of major 
legislation. These estimates will be used for informational 
purposes only. These more accurate assessments will help guide 
the Senate in its work both as a legislative body and financial 
steward of the United States.
    Adjustment Authority for Discretionary Cap Deal.--If a 
measure becomes law that amends the discretionary limits 
established under the Balanced Budget and Emergency Deficit 
Control Act of 1985, then the Chairman of the Budget Committee 
has the ability to adjust committee allocations.
    Allows for Adjustments for Wildfire Suppression Funding.--
This resolution allows for adjustments to committee allocations 
to account for any legislation that would provide for wildfire 
suppression.
    Improves Oversight of Spending.--This resolution allows the 
Chairman of the Budget Committee to adjust direct spending 
levels in the resolution following enactment of legislation 
that would change a program from a mandatory to a discretionary 
account. This adjustment will ensure savings generated on the 
mandatory side of the ledger are not used to then offset new 
spending.
    Lifts Previous Constraints on Senate Consideration of 
Certain Legislation.--The fiscal year 2016 budget resolution 
established two points of order that constrained the Senate's 
ability to consider certain types of legislation. In operation, 
these points of order were unnecessarily restrictive to the 
deliberative nature of the institution. As such, this 
resolution repeals them.
    Provides a Technical Correction Relating to Emergency 
Provisions.--This section repeals the previously enforced 
emergency designation process, and restates it with a technical 
correction.
    Provides for Enforcement Filing in the Senate.--Under this 
resolution, the Chairman of the Budget Committee has the 
ability to file committee allocations if this resolution passes 
both the House and Senate, in identical form, and a conference 
committee is not convened, and a joint explanatory statement is 
not produced. This is important for committee allocation budget 
enforcement procedures contained in the Congressional Budget 
Act of 1974.
    Encourages Oversight of Government Performance.--This 
resolution directs Senate committees to identify waste, fraud, 
abuse, and duplication in Federal programs. The resolution also 
leads the committees to review recommendations offered by the 
Government Accountability Office, so Congress can better 
exercise its important oversight function. Committees are asked 
to provide their ideas for reform in their annual Views and 
Estimates report.
    Establishes the Budgetary Treatment of Discretionary 
Administrative Expenses.--This resolution requires that the 
committee allocations found in the joint explanatory statement 
accompanying the conference report on the budget resolution 
include amounts for the discretionary administrative expenses 
of the Social Security Administration and the United States 
Postal Service. These amounts are crucial because these 
expenses are subject to the discretionary spending caps.
    Allows for Changes in Allocations and Aggregates.--This 
section provides three necessary provisions relating to the 
timing and mechanics of budget enforcement. First, if any 
adjustments are made pursuant to a reserve fund or other 
directive, the adjustments will apply while a measure is under 
consideration, take effect once the measure is enacted, and be 
published in the Congressional Record. Second, any revisions to 
allocations and aggregates will be considered as if they were 
contained in this budget resolution. Third, Budget Committee 
estimates will serve as the basis for determining new levels of 
budget authority, outlays, direct spending, new entitlement 
authority, revenues, deficits, and surpluses.
    Allows for Changes in Concepts and Definitions.--If 
Congress were to enact a bill or joint resolution that changes 
a concept or definition, then the resolution provides the 
Chairman of the Budget Committee the authority to change levels 
and allocations in the resolution, accordingly.
    Allows for Adjustments to Reflect Legislation Not Included 
in the Baseline.--This section allows the Chairman of the 
Budget Committee to make adjustments to levels and allocations 
in the resolution to accommodate legislation enacted before 
bicameral agreement of this resolution, if the legislation was 
not yet incorporated into the June 2017 Congressional Budget 
Office's baseline. CBO's June 2017 baseline is the basis for 
enforcement of this resolution.
    Exercises in Rulemaking Power.--This section provides that 
the Senate has the constitutional authority to adopt the rules 
of this resolution, and the adopted rules shall be treated as 
Senate rules. Further, these rules supersede any prior, 
inconsistent rules.

                               ECONOMICS

                              ----------                              

    Table 1 shows the assumed levels and rates of change for 
key economic variables that constitute the economic assumptions 
of the Senate Budget Committee-reported fiscal year 2018 budget 
resolution. The Budget Committee adopted the Congressional 
Budget Office's (CBO) economic forecasts and projections as 
published in its June 2017 An Update to the Budget and Economic 
Outlook report in order to maintain consistency with its 
baseline selection. The CBO assumptions are based on current 
law, with regulations and major policies remaining as in 
statute over the budget period, and do not include the impact 
of proposed policy changes in the resolution.

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                   Comparison with Other Forecasters

    Table 2 shows how CBO's assumptions compare with economic 
forecasts made by private sector economists (as reported by 
Blue Chip Economic Indicators) and with the White House Office 
of Management and Budget, or OMB (as reported in the Analytical 
Perspectives, Budget of the U.S. Government, Fiscal Year 2018). 
Table 2 differs slightly from Table 1 in that it contains 
calendar year forecasts, while Table 1 shows fiscal year 
forecasts. It was necessary to move to calendar year annual 
rates of change for Table 2 due to Blue Chip's convention of 
only publishing calendar year forecasts. The publication dates 
of the various forecasts also differ. While the forecasts put 
out by OMB and the Blue Chip were finalized around March 2017, 
the CBO forecast was updated with its June 2017 publication.

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                          State of the Economy

    Real, inflation-adjusted, growth in gross domestic product 
(GDP) has averaged 2.1 percent (fourth-quarter-on-fourth-
quarter) since 2010. This is in contrast to historical annual 
growth rates, which have averaged 2.9 percent over the past 50 
years and 3.2 percent in the postwar era. Under the policies in 
current law, the Congressional Budget Office (CBO) projects 
U.S. economic growth will decline to a long-term trend of 1.9 
percent annually.
    Following the November 2016 U.S. presidential election, 
market confidence has experienced sustained growth. All three 
major stock indexes (Dow Jones, S&P 500, and Nasdaq) hit record 
highs. Consumer spending, which accounts for more than two-
thirds of economic activity, matched market confidence with 
consistent growth month-to-month.
    Economic growth was boosted in the second quarter of 2017, 
with the Commerce Department showing an annual rate of 3.1 
percent GDP growth, as compared to the first quarter of 2017 
with only 1.2 percent growth. This increase reflects rising 
personal consumption expenditure (PCE), nonresidential fixed 
investment, exports, Federal Government spending, and private 
inventory investment.
    Growth in consumer spending, business investment, and 
residential construction are expected to continue boosting the 
economy in short-term predictions. But weak productivity growth 
and demographic shifts in the labor market are expected to 
create a drag on the supply side in the long term.
    The August 2017 Bureau of Labor Statistics report shows 
unemployment remains at 4.4 percent, with 1.7 million long-term 
workers unemployed and 1.5 million marginally attached. 
Frictional unemployment is a growing concern, as job openings 
persist or increase. The current labor-participation rate of 
62.9 percent has changed only slightly over the last year, 
remaining at a persistently low level.
    Total real private investment has rebounded past pre-2008 
levels. Business investment is bolstered by confidence in the 
economic outlook and higher consumer spending. Nonresidential 
fixed investment has risen in 2017, and the rebuilding 
following Hurricanes Harvey and Irma may raise residential 
investment in the latter half of the year. The appreciation of 
home values since the crash incentivizes further investment, 
with housing permits and construction completions increasing.
    Real Government consumption and expenditures may increase 
in the latter half of 2017 in response to hurricane recovery 
efforts. Real imports and exports continue to rise, and 
predicted faster global growth could improve U.S. performance. 
The value of the U.S. dollar has appreciated over the last few 
years, making imported goods cheaper for consumers.
    Oil and gas prices have stabilized somewhat after a period 
of variability caused by supply controls abroad. U.S. 
production of oil has trended toward levels last seen in 2015. 
Hydraulic fracturing and new technologies that increase U.S. 
oil and natural gas production have also moderated price 
fluctuation in the global market.
    The Federal Reserve continues to normalize monetary policy. 
The Federal funds rate has risen to 1.25 percent, as officials 
monitor inflation. Core PCE inflation remains below the target 
rate of 2 percent. Net interest rates remain below average, but 
the yield on the 10-year Treasury note increased in 2017.

                      Post-Policy Economic Growth

    As mentioned above, CBO's economic assumptions do not 
include the dynamic effects of the proposed policy changes in 
the budget resolution. Instead, they are based on current law, 
which reflects how the economy is expected to perform if 
Congress fails to extend expiring tax provisions, reduce the 
regulatory burden, or slow the growth of Federal spending. As 
such, the continued anemic growth since the last recession can 
be attributed in part to a failure to pursue more robust, pro-
growth policies.
    While the numbers presented in the text of the budget 
resolution rely on CBO's assumptions, the Budget Committee 
expects that enactment of pro-growth policies could generate 
sufficient economic growth to offset the static cost of the 
$1.5 trillion in higher deficits allowed under the 
reconciliation instruction. Assuming average economic growth of 
2.6 percent over the next decade, rather than CBO's 1.8 
percent, would reduce the annual deficits assumed in the budget 
resolution, resulting in an on-budget surplus by the end of the 
10-year budget window.
    America has seen a dramatic decline in the rate of economic 
growth since the last recession. The chart below shows the 10-
year period ending in 2016 had the lowest average annual growth 
rate of any 10-year period since the end of World War II. The 
ability to achieve a higher rate of growth depends on Congress 
enacting the right policies. Those policies are supported by 
this budget and include a combination of tax reform, regulatory 
reform, budget reform, and fiscal discipline.

[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]




    Encouraging Americans to work, save, and invest by reducing 
regulatory barriers and improving economic incentives will 
boost economic growth and create additional jobs, wages, and 
profits. These dynamic effects, along with the elimination of 
excessive tax loopholes, will help offset the projected static 
cost of tax reform assumed in the reconciliation instruction.

                             RESERVE FUNDS

                              ----------                              

    The Senate Budget Committee does not have the authority to 
make policy recommendations in a budget resolution--that is the 
role of the authorizing committees. Committees often make their 
policy priorities known in their Views and Estimates letters, 
and reserve funds are a way to accommodate those requests.
    Reserve funds allow the Chairman of the Budget Committee to 
revise the committee allocations, budgetary aggregates, and 
other appropriate levels in the budget resolution to 
accommodate legislation described in the reserve fund--as long 
as the budgetary effects of that legislation satisfy the 
requirements enumerated. The Senate budget resolution includes 
deficit-neutral reserve funds for legislation that would:
    --Allow Congress to address Obamacare with legislation to 
repeal or replace the program.
    --Reform the American tax system--includes a revenue-
neutrality requirement.
    --Extend the State Children's Health Insurance Program.
    --Strengthen American families--including making it easier 
to save for retirement; addressing the opioid epidemic; 
assisting victims of domestic abuse; supporting foster care, 
child care, marriage, and fatherhood programs; extending 
expiring health care provisions; and improving housing 
opportunities.
    --Promote innovative educational and nutritional models and 
systems for American students--including amending the Higher 
Education Act, ensuring State flexibility in education, 
enhancing job training, and reforming child nutrition programs.
    --Improve the American banking system.
    --Promote American agriculture, energy, transportation, and 
infrastructure improvements.
    --Restore American military power--including improving 
military readiness and strengthening cybersecurity efforts.
    --Improve benefit and services delivery for veterans and 
service members.
    --Relate to public lands and the environment--including 
wildfire prevention and firefighting.
    --Secure the American border.
    --Promote economic growth and the private sector, and 
enhance job creation.
    --Reform statutory budget controls--including the Budget 
Control Act's discretionary caps.
    --Prevent bailouts of private pension plans.
    --Implement work requirements in means-tested Federal 
welfare programs.
    --Protect Medicare.
    --Make child and dependent care more affordable.
    --Provide support for worker training programs.
    The budget resolution includes a reserve fund for 
legislation that would provide disaster funds for relief and 
recovery efforts to areas devastated by hurricanes and flooding 
in 2017.
    The resolution includes a reserve fund that allows the 
Chairman to make the adjustments necessary to accommodate 
legislation considered as a result of the reconciliation 
instructions.

                             SUMMARY TABLES

                              ----------                              

                                                                   Page
Table 1. Total Spending and Revenues.............................    38
Table 2. Spending by Function, Discretionary, Mandatory..........    40
Table 3. Components of Deficit Reduction.........................    45
Table 4. Discretionary Topline...................................    46
Table 5. Allocation of Spending Authority to Senate Committee on 
  Appropriations for Fiscal Year 2018............................    47
Table 6. Allocation of Spending Authority to Senate Committees 
  Other Than Appropriations......................................    48
  
  
  
  
  [GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]

  
  

                            COMMITTEE VOTES

                              ----------                              

    On September 29, 2017, the ``Chairman's Mark'' for the 
fiscal year 2018 budget resolution was provided to Budget 
Committee Member offices.
    On October 4, 2017, the Committee met to commence the 
markup of the resolution and hear opening statements from 
Members.
    On October 5, 2017, the following votes were taken during 
the Committee markup of the fiscal year 2018 budget resolution:
    1. An amendment offered by Senator Sanders to create a 
point of order against legislation that would provide a tax cut 
for the top 1 percent wealthiest individuals.
    The amendment was ruled out of order by the Chair. The 
ruling was appealed. A motion to table the appeal of the ruling 
of the Chair was agreed to by a roll call of 12 ayes and 11 
noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)     X                       SANDERS              X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY      X                       MURRAY               X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO         X                       WYDEN                X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM        X                       STABENOW             X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY        X                       WHITEHOUS            X
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON       X                       WARNER               X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER        X                       MERKLEY              X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE        X                       KAINE                X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER       X                       KING (ME)            X
 (CO)
------------------------------------------------------------------------
KENNEDY       X                       VAN                  X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN       X                       HARRIS               X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE       X
 (AL)
------------------------------------------------------------------------

    2. An amendment offered by Senator Kennedy to establish a 
deficit-neutral reserve fund relating to implementing work 
requirements in all means-tested Federal welfare programs.
    The amendment was agreed to by a voice vote.
    3. An amendment offered by Senator King to establish a 
deficit-neutral reserve fund relating to determining the impact 
of work requirements on the economic security and health 
coverage of recipients of Federal means-tested programs.
    The amendment was not agreed to by a voice vote.
    4. An amendment offered by Senator Sanders to create a 
point of order against legislation that would cut Social 
Security, Medicare, or Medicaid benefits.
    The amendment was ruled out of order by the Chair. The 
ruling was appealed. A motion to table the appeal of the ruling 
of the Chair was agreed to by a roll call of 12 ayes and 11 
noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)     X                       SANDERS              X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY      X                       MURRAY               X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO         X                       WYDEN                X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM        X                       STABENOW             X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY        X                       WHITEHOUS            X
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON       X                       WARNER               X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER        X                       MERKLEY              X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE        X                       KAINE                X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER       X                       KING (ME)            X
 (CO)
------------------------------------------------------------------------
KENNEDY       X                       VAN                  X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN       X                       HARRIS               X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE       X
 (AL)
------------------------------------------------------------------------

    5. An amendment offered by Senator Wyden to strike the 
reconciliation instructions.
    The amendment was not agreed to by a roll call of 11 ayes 
and 12 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)             X               SANDERS       X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY              X               MURRAY        X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO                 X               WYDEN         X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM                X               STABENOW      X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY                X               WHITEHOUS     X    .....
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON               X               WARNER        X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER                X               MERKLEY       X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE                X               KAINE         X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER               X               KING (ME)     X
 (CO)
------------------------------------------------------------------------
KENNEDY               X               VAN           X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN               X               HARRIS        X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE               X
 (AL)
------------------------------------------------------------------------

    6. An amendment offered by Senators Harris, Sanders, 
Murray, Wyden, and Stabenow to increase spending in the 
Medicare Function (570) by $473 billion.
    The amendment was not agreed to by a roll call of 11 ayes 
and 12 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)             X               SANDERS       X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY              X               MURRAY        X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO                 X               WYDEN         X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM                X               STABENOW      X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY                X               WHITEHOUS     X    .....
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON               X               WARNER        X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER                X               MERKLEY       X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE                X               KAINE         X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER               X               KING (ME)     X
 (CO)
------------------------------------------------------------------------
KENNEDY               X               VAN           X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN               X               HARRIS        X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE               X
 (AL)
------------------------------------------------------------------------

    7. An amendment offered by Senator Gardner to establish a 
deficit-neutral reserve fund to protect Medicare and repeal the 
Independent Payment Advisory Board.
    The amendment was agreed to by a voice vote.
    8. An amendment offered by Senators Stabenow, Sanders, and 
Van Hollen to increase spending in the Health Function (550).
    The amendment was not agreed to by a roll call of 11 ayes 
and 12 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)             X               SANDERS       X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY              X               MURRAY        X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO                 X               WYDEN         X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM                X               STABENOW      X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY                X               WHITEHOUS     X    .....
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON               X               WARNER        X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER                X               MERKLEY       X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE                X               KAINE         X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER               X               KING (ME)     X
 (CO)
------------------------------------------------------------------------
KENNEDY               X               VAN           X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN               X               HARRIS        X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE               X
 (AL)
------------------------------------------------------------------------

    9. An amendment offered by Senators Harris and Van Hollen 
to create a point of order against legislation that would 
increase taxes on taxpayers whose annual income is below 
$250,000.
    The amendment was ruled out of order by the Chair. The 
ruling was appealed. A motion to table the appeal of the ruling 
of the Chair was agreed to by a roll call of 12 ayes and 11 
noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)     X                       SANDERS              X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY      X                       MURRAY               X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO         X                       WYDEN                X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM        X                       STABENOW             X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY        X                       WHITEHOUS            X
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON       X                       WARNER               X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER        X                       MERKLEY              X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE        X                       KAINE                X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER       X                       KING (ME)            X
 (CO)
------------------------------------------------------------------------
KENNEDY       X                       VAN                  X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN       X                       HARRIS               X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE       X
 (AL)
------------------------------------------------------------------------

    10. An amendment offered by Senator Kennedy to ensure tax 
reform protects middle-income taxpayers
    The amendment was agreed to by a voice vote.
    11. An amendment offered by Senators King, Sanders, 
Whitehouse, Warner, and Kaine to create a point of order 
against budget reconciliation legislation that would increase 
the deficit or reduce a surplus.
    The amendment was not agreed to by a roll call of 11 ayes 
and 12 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)             X               SANDERS       X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY              X               MURRAY        X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO                 X               WYDEN         X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM                X               STABENOW      X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY                X               WHITEHOUS     X    .....
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON               X               WARNER        X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER                X               MERKLEY       X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE                X               KAINE         X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER               X               KING (ME)     X
 (CO)
------------------------------------------------------------------------
KENNEDY               X               VAN           X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN               X               HARRIS        X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE               X
 (AL)
------------------------------------------------------------------------

    12. An amendment offered by Senator Stabenow to create a 
budget point of order against any legislation that would give a 
tax cut to companies that offshore American jobs.
    The amendment was ruled out of order by the Chair. The 
ruling was appealed. A motion to table the appeal of the ruling 
of the Chair was agreed to by a roll call of 12 ayes and 11 
noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)     X                       SANDERS              X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY      X                       MURRAY               X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO         X                       WYDEN                X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM        X                       STABENOW             X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY        X                       WHITEHOUS            X
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON       X                       WARNER               X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER        X                       MERKLEY              X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE        X                       KAINE                X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER       X                       KING (ME)            X
 (CO)
------------------------------------------------------------------------
KENNEDY       X                       VAN                  X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN       X                       HARRIS               X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE       X
 (AL)
------------------------------------------------------------------------

    13. An amendment offered by Senators Kaine, Murray, Wyden, 
Warner, King, and Harris to reinstate and expand the 
requirement that a Congressional Budget Office (CBO) score be 
publicly available for 28 hours prior to a vote on certain 
legislation.
    The amendment was not agreed to by a roll call of 11 ayes 
and 12 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)             X               SANDERS       X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY              X               MURRAY        X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO                 X               WYDEN         X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM                X               STABENOW      X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY                X               WHITEHOUS     X    .....
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON               X               WARNER        X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER                X               MERKLEY       X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE                X               KAINE         X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER               X               KING (ME)     X
 (CO)
------------------------------------------------------------------------
KENNEDY               X               VAN           X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN               X               HARRIS        X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE               X
 (AL)
------------------------------------------------------------------------

    14. An amendment offered by Senator Warner for the use of 
CBO baseline to determine budgetary effects.
    The amendment was not agreed to by a roll call of 11 ayes 
and 12 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)             X               SANDERS       X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY              X               MURRAY        X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO                 X               WYDEN         X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM                X               STABENOW      X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY                X               WHITEHOUS     X    .....
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON               X               WARNER        X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER                X               MERKLEY       X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE                X               KAINE         X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER               X               KING (ME)     X
 (CO)
------------------------------------------------------------------------
KENNEDY               X               VAN           X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN               X               HARRIS        X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE               X
 (AL)
------------------------------------------------------------------------

    15. An amendment offered by Senator Warner to strike pay as 
you go (PAYGO) and short-term deficits exceptions.
    The amendment was not agreed to by a roll call of 11 ayes 
and 12 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)             X               SANDERS       X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY              X               MURRAY        X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO                 X               WYDEN         X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM                X               STABENOW      X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY                X               WHITEHOUS     X    .....
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON               X               WARNER        X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER                X               MERKLEY       X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE                X               KAINE         X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER               X               KING (ME)     X
 (CO)
------------------------------------------------------------------------
KENNEDY               X               VAN           X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN               X               HARRIS        X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE               X
 (AL)
------------------------------------------------------------------------

    16. An amendment offered by Senator Van Hollen to create a 
point of order against legislation that would repeal the estate 
tax.
    The amendment was ruled out of order by the Chair. The 
ruling was appealed. A motion to table the appeal of the ruling 
of the Chair was agreed to by a roll call of 12 ayes and 11 
noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)     X                       SANDERS              X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY      X                       MURRAY               X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO         X                       WYDEN                X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM        X                       STABENOW             X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY        X                       WHITEHOUS            X
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON       X                       WARNER               X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER        X                       MERKLEY              X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE        X                       KAINE                X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER       X                       KING (ME)            X
 (CO)
------------------------------------------------------------------------
KENNEDY       X                       VAN                  X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN       X                       HARRIS               X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE       X
 (AL)
------------------------------------------------------------------------

    17. An amendment offered by Senator Kaine to make the 
deficit-neutral reserve fund for tax reform revenue-neutral.
    The amendment was agreed to by a roll call of 12 ayes and 
11 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)             X               SANDERS       X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY              X               MURRAY        X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO                 X               WYDEN         X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM                X               STABENOW      X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY                X               WHITEHOUS     X    .....
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON               X               WARNER        X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER        X                       MERKLEY       X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE                X               KAINE         X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER               X               KING (ME)     X
 (CO)
------------------------------------------------------------------------
KENNEDY               X               VAN           X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN               X               HARRIS        X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE               X
 (AL)
------------------------------------------------------------------------

    18. An amendment offered by Senators Merkley and Sanders to 
create jobs by investing to rebuild our infrastructure paid for 
by closing tax loopholes.
    The amendment was not agreed to by a roll call of 11 ayes 
and 12 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)             X               SANDERS       X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY              X               MURRAY        X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO                 X               WYDEN         X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM                X               STABENOW      X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY                X               WHITEHOUS     X    .....
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON               X               WARNER        X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER                X               MERKLEY       X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE                X               KAINE         X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER               X               KING (ME)     X
 (CO)
------------------------------------------------------------------------
KENNEDY               X               VAN           X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN               X               HARRIS        X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE               X
 (AL)
------------------------------------------------------------------------

    19. An amendment offered by Senator Merkley to create a 
point of order against legislation that would allow for a net 
reduction of taxes paid by persons with income of more than a 
million dollars.
    The amendment was ruled out of order by the Chair. The 
ruling was appealed. A motion to table the appeal of the ruling 
of the Chair was agreed to by a roll call of 12 ayes and 11 
noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)     X                       SANDERS              X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY      X                       MURRAY               X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO         X                       WYDEN                X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM        X                       STABENOW             X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY        X                       WHITEHOUS            X
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON       X                       WARNER               X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER        X                       MERKLEY              X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE        X                       KAINE                X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER       X                       KING (ME)            X
 (CO)
------------------------------------------------------------------------
KENNEDY       X                       VAN                  X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN       X                       HARRIS               X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE       X
 (AL)
------------------------------------------------------------------------

    20. An amendment offered by Senator Stabenow to create a 
point of order against legislation that would turn Medicare 
into a voucher program.
    The amendment was ruled out of order by the Chair. The 
ruling was appealed. A motion to table the appeal of the ruling 
of the Chair was agreed to by a roll call of 12 ayes and 11 
noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)     X                       SANDERS              X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY      X                       MURRAY               X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO         X                       WYDEN                X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM        X                       STABENOW             X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY        X                       WHITEHOUS            X
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON       X                       WARNER               X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER        X                       MERKLEY              X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE        X                       KAINE                X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER       X                       KING (ME)            X
 (CO)
------------------------------------------------------------------------
KENNEDY       X                       VAN                  X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN       X                       HARRIS               X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE       X
 (AL)
------------------------------------------------------------------------

    21. An amendment offered by Senator Wyden to strike the 
deficit-neutral reserve fund for repeal of the Affordable Care 
Act.
    The amendment was not agreed to by a roll call of 11 ayes 
and 12 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)             X               SANDERS       X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY              X               MURRAY        X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO                 X               WYDEN         X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM                X               STABENOW      X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY                X               WHITEHOUS     X    .....
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON               X               WARNER        X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER                X               MERKLEY       X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE                X               KAINE         X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER               X               KING (ME)     X
 (CO)
------------------------------------------------------------------------
KENNEDY               X               VAN           X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN               X               HARRIS        X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE               X
 (AL)
------------------------------------------------------------------------

    22. An amendment offered by Senator Sanders to create a 
deficit-neutral reserve fund for campaign finance reform.
    The amendment was ruled out of order by the Chair. The 
ruling was appealed. The amendment was not agreed to by a roll 
call of 11 ayes and 12 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)             X               SANDERS       X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY              X               MURRAY        X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO                 X               WYDEN         X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM                X               STABENOW      X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY                X               WHITEHOUS     X    .....
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON               X               WARNER        X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER                X               MERKLEY       X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE                X               KAINE         X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER               X               KING (ME)     X
 (CO)
------------------------------------------------------------------------
KENNEDY               X               VAN           X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN               X               HARRIS        X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE               X
 (AL)
------------------------------------------------------------------------

    23. An amendment offered by Senators Kaine, Murray, Warner, 
and King to provide relief from sequestration and to provide 
adjustment authority for security and non-security spending.
    The amendment was not agreed to by a roll call of 11 ayes 
and 12 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)             X               SANDERS       X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY              X               MURRAY        X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO                 X               WYDEN         X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM                X               STABENOW      X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY                X               WHITEHOUS     X    .....
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON               X               WARNER        X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER                X               MERKLEY       X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE                X               KAINE         X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER               X               KING (ME)     X
 (CO)
------------------------------------------------------------------------
KENNEDY               X               VAN           X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN               X               HARRIS        X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE               X
 (AL)
------------------------------------------------------------------------

    24. An amendment offered by Senator King to establish a 
deficit-neutral reserve fund for legislation that relates to 
making the cost of child and dependent care more affordable and 
useful for American families.
    The amendment was agreed to by a voice vote.
    25. An amendment offered by Senator Murray to ensure the 
timely and adequate provision of disaster and other assistance 
for relief and recovery efforts to Puerto Rico, the U.S. Virgin 
Islands, Texas, Florida, and other areas of the United States 
devastated by hurricanes and flooding in 2017.
    The amendment was agreed to by a voice vote.
    26. An amendment offered by Senators Van Hollen and Harris 
to create a point of order against legislation that would 
eliminate the deduction for State and local taxes.
    The amendment was ruled out of order by the Chair. The 
ruling was appealed. A motion to table the appeal of the ruling 
of the Chair was agreed to by a roll call of 12 ayes and 11 
noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)     X                       SANDERS              X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY      X                       MURRAY               X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO         X                       WYDEN                X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM        X                       STABENOW             X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY        X                       WHITEHOUS            X
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON       X                       WARNER               X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER        X                       MERKLEY              X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE        X                       KAINE                X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER       X                       KING (ME)            X
 (CO)
------------------------------------------------------------------------
KENNEDY       X                       VAN                  X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN       X                       HARRIS               X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE       X
 (AL)
------------------------------------------------------------------------

    27. An amendment offered by Senator King to require the 
Congressional Budget Office and the Joint Committee on Taxation 
to produce estimates of certain distributional effects across 
income categories resulting from major legislation.
    The amendment was agreed to by a voice vote.
    28. An amendment offered by Senator Kaine to establish a 
deficit-neutral reserve fund relating to career and technical 
education.
    The amendment was not agreed to by a voice vote.
    29. An amendment offered by Senator Harris to establish a 
deficit-neutral reserve fund relating to worker training 
programs, such as training programs that target workers that 
need advanced skills to progress in their current profession or 
apprenticeship or certificate programs that provide retraining 
for a new industry.
    The amendment was agreed to by a voice vote.

    Following the vote on the Harris amendment, Senator Enzi 
made a motion to report the resolution. The motion was agreed 
to and the resolution was reported by a roll call vote of 12 
ayes and 11 noes.

 
------------------------------------------------------------------------
  Name &                     Answer     Name &                   Answer
  State      Aye     No     Present     State      Aye     No    Present
------------------------------------------------------------------------
ENZI (WY)     X                       SANDERS              X
 (Chairma                              (VT)
 n)                                    (Ranking
                                       )
------------------------------------------------------------------------
GRASSLEY      X                       MURRAY               X
 (IA)                                  (WA)
------------------------------------------------------------------------
CRAPO         X                       WYDEN                X
 (ID)                                  (OR)
------------------------------------------------------------------------
GRAHAM        X                       STABENOW             X
 (SC)                                  (MI)
------------------------------------------------------------------------
TOOMEY        X                       WHITEHOUS            X
 (PA)                                  E (RI)
------------------------------------------------------------------------
JOHNSON       X                       WARNER               X
 (WI)                                  (VA)
------------------------------------------------------------------------
CORKER        X                       MERKLEY              X
 (TN)                                  (OR)
------------------------------------------------------------------------
PERDUE        X                       KAINE                X
 (GA)                                  (VA)
------------------------------------------------------------------------
GARDNER       X                       KING (ME)            X
 (CO)
------------------------------------------------------------------------
KENNEDY       X                       VAN                  X
 (LA)                                  HOLLEN
                                       (MD)
------------------------------------------------------------------------
BOOZMAN       X                       HARRIS               X
 (AR)                                  (CA)
------------------------------------------------------------------------
STRANGE       X
 (AL)
------------------------------------------------------------------------


                          VIEWS AND ESTIMATES

                              ----------                              

    The Views and Estimates for fiscal year 2018 received from 
the various committees follow:
                                                                   Page
Agriculture, Nutrition, and Forestry.............................    64
Appropriations...................................................    67
Armed Services...................................................    75
Banking, Housing, and Urban Affairs..............................    79
Commerce, Science, and Transportation............................    96
Energy and Natural Resources.....................................   122
Environment and Public Works.....................................   124
Finance..........................................................   133
Foreign Relations................................................   145
Health, Education, Labor, and Pensions...........................   151
Homeland Security and Governmental Affairs.......................   188
Indian Affairs...................................................   222
Intelligence.....................................................   231
Joint Economic...................................................   232
Judiciary........................................................   241
Rules and Administration.........................................   277
Small Business and Entrepreneurship..............................   279
Veterans' Affairs................................................   286


[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]




                     ADDITIONAL AND MINORITY VIEWS

                              ----------                              

[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]



              Opening Statement of Senator Bernard Sanders

    Mr. Chairman, let me begin by thanking you for doing what 
no other previous Budget Committee Chairman has done: You have 
released your budget resolution 5 days prior to our markup. And 
I appreciate that very much.
    At a time when the American people are dealing with the 
horrible mass murder in Las Vegas, when we're dealing with the 
incredible destruction that has taken place in Texas, Florida, 
Puerto Rico, and the Virgin Islands because of the recent 
hurricanes, people are asking, ``What else can go wrong? What 
else do we have to worry about?''
    And I am sorry to say that I have to inform the American 
people that they do have something else to worry about--and 
that is that this Republican budget we're dealing with today 
is, in my view, the most unfair and destructive budget in the 
modern history of this country. And, if it were to be passed, 
it would do incalculable harm to tens of millions of working-
class and middle-class families.
    In almost every instance this budget ignores the needs of 
ordinary Americans and what the American people want while at 
the same time it bends over backward to protect the interests 
of the wealthiest and most powerful people in this country and 
the largest campaign contributors.
    This is a budget that moves this country rapidly into the 
direction of oligarchy. It constitutes nothing less than a 
massive transfer of wealth from working families, the elderly, 
the children, the sick, and the poor to the top 1 percent.
    It is the Robin Hood principle in reverse. It takes from 
those in need and gives to those who are already living in 
incredible opulence.
    Many Americans thought that we finally ended the Republican 
effort to throw millions of people off of the health insurance 
they have when we defeated their effort to repeal the 
Affordable Care Act. Unfortunately, if you believe that you are 
wrong. The Republican attempt to destroy health care benefits 
for millions of Americans continues in this document.
    This Republican budget cuts Medicaid by more than $1 
trillion over 10 years--throwing some 15 million Americans off 
of the health insurance they currently have.
    Further, this budget does what the Senate Republicans have 
yet attempted to do this Congress and that is to make a $473 
billion cut to Medicare.
    Some of you may remember that during his campaign for 
president Donald Trump told the American people that he would 
not cut Social Security, Medicare, and Medicaid.
    For example, on April 18, 2015, Trump said: ``Every 
Republican wants to do a big number on Social Security, they 
want to do it on Medicare, they want to do it on Medicaid. And 
we can't do that. And it's not fair to the people that have 
been paying in for years and now all of the sudden they want to 
be cut.''
    Well, Mr. President: Tell your Republican friends around 
this table that they should respect your campaign promises that 
helped win you the election and that you will veto any 
legislation that breaks those promises.
    Mr. Chairman, at a time of massive wealth and income 
inequality in this country, this budget makes a bad situation 
worse, by providing huge tax breaks to the very rich.
    According to the Tax Policy Center, by the end of the 
decade, nearly 80 percent of the tax benefits of the Republican 
plan would go to the top 1 percent--$1.9 trillion in tax 
breaks.
    Unbelievably, the top one-tenth of 1 percent would receive 
some 40 percent of the tax breaks by the end of the decade.
    Donald Trump claims that his tax plan helps the middle 
class. But by repealing the personal exemption and the 
deductions for State and local income taxes, his plan increases 
taxes for about 30 percent of middle-class families--those that 
are earning between $50,000 and $150,000 a year.
    By repealing the estate tax this budget would give $269 
billion in tax breaks to the Walton family, the Koch brothers' 
family, the Trump family, and other multi-billionaire families.
    And here's the rub. In order to pay for these huge tax 
breaks for millionaires and billionaires, this Republican 
budget makes savage cuts to the life and death programs that 
mean so much to ordinary Americans--above and beyond the 
disastrous cuts to Medicare and Medicaid.
    If you are a lower income senior citizen, you may no longer 
be able to keep your home warm in the winter because of a cut 
of about $4 billion to the Low Income Home Energy Assistance 
Program.
    If you are a working-class student trying to figure out how 
you could possibly afford college, your dream of a college 
education could evaporate along with 8 million other students 
because of more than $100 billion in cuts to Pell Grants and 
other student financial assistance programs.
    If you are a low-income pregnant woman, please know that 
Republican budget would make about $6.5 billion in cuts to the 
Women, Infants, and Children (WIC) eliminating nutrition 
assistance to over 1.2 million pregnant women, new moms, 
babies, and toddlers in Vermont and all over America.
    At a time when millions of Americans are paying 40 or 50 
percent of their limited incomes on housing, this budget 
eliminates housing assistance for more than 1 million families 
due to a cut of about $37 billion to the Section 8 rental 
assistance program and other housing programs.
    At a time when the cost of childcare has skyrocketed, the 
Republican budget eliminates Head Start services for 25,000 
children each and ever year by cutting this program by $3 
billion.
    In total, the Republican budget would cut more than $5 
trillion from education, health care, affordable housing, child 
care, transportation, and other programs that working people 
desperately need over the next decade.
    Why are the Republicans bringing forth such an absurd 
budget which in almost every instance is diametrically opposed 
to what the American people want?
    Poll after poll after poll tells us that the American 
people do not want us to cut Medicare or Medicaid or provide 
tax breaks to the wealthy or large corporations.
    A recent Pew Foundation poll finds that 85 percent of 
Republicans and 94 percent of Democrats want to either maintain 
or increase funding for Medicare. But they propose cutting it 
by $473 billion.
    Sixty percent of Americans oppose slashing Medicaid, 
according to Quinnipiac poll from last week. But they cut 
Medicaid by a trillion dollars.
    A recent Wall Street Journal and NBC poll finds that only 
12 percent of the American people believe the wealthy should 
receive a tax cut; while 62 percent of Americans believe the 
wealthy should pay more in taxes. But they are providing $1.9 
trillion in tax breaks to the top 1 percent.
    So how do these unfair and terribly unpopular policies come 
about? And that my friends takes us into a whole other area 
beyond the jurisdiction of this Committee. And that is the 
corrupt campaign finance system which enables multi-billionaire 
families like the Koch brothers to contribute many hundreds of 
millions of dollars every campaign cycle to Republican 
candidates.
    This Republican budget is not a budget for the American 
people. This is a budget for the Koch brothers and for the 
billionaire class. This is a budget that makes the very rich 
much richer and does devastating harm to some of the most 
vulnerable people in this country. It must be defeated and 
replaced by a budget that works for all of us, not just the 1 
percent.
                                ------                                


             Opening Statement of Senator Kamala D. Harris

                       NO TAX INCREASES AMENDMENT

``To create a point of order against legislation that would increase 
        taxes on taxpayers whose annual income is below $250,000.''
    Mr. Chairman, Ranking Member Sanders, and colleagues, I 
rise to offer Harris amendment #2. I ask unanimous consent for 
Senator Van Hollen to be added as a cosponsor.
    This amendment would ensure we are protecting middle-income 
families from unfair tax increases.
    This budget includes reconciliation instructions that would 
increase the deficit by $1.5 trillion over the next decade. 
Despite all of that new spending, it would do nothing to help 
our struggling middle class.
    In a new report, the Federal Reserve concluded that the top 
1 percent now own nearly 40 percent of the Nation's wealth, 
while the bottom 90 percent own 23 percent. The Republican 
budget focuses on growing this imbalance between the wealthiest 
Americans and the rest.
    According to another recent report, from the Tax Policy 
Center, the bottom 80 percent of households would receive only 
13 percent of the tax cut in 2027. Most low- and middle-income 
households would likely lose more from the budget cuts than 
they would gain from the tax cuts.
    My amendment would ensure that no additional harm is done 
to the people who are working harder than ever to put food on 
the table and provide for their families, secure a quality 
education for their children, and have a chance to retire with 
dignity.
    Congress has the ability to make the tax code work for 
middle and low income families. Instead, the Republican budget 
wants to create more income inequality and transfer more wealth 
from the middle class to the rich and to corporations--even 
though one out of every five corporations pay nothing in income 
taxes.
    The budget cuts $5 trillion from programs that working 
families desperately need. I hear from Californians daily 
requesting better housing and nutritional assistance programs. 
Yet, the Republican budget eliminates housing assistance for 
more than 1 million families and nutrition assistance for 
nearly 2 million women, infants and children.
    This budget does very little for families and working 
Americans. I say we instead keep our commitment to low and 
middle-income taxpayers and protect them from tax hikes. I urge 
my colleagues to vote YES on this amendment.

        VOTING ON NO TAX INCREASES (ONE MINUTE RE-INTRODUCTION)

    This amendment would create a point of order against 
legislation that would increase taxes on taxpayers whose annual 
income is below $250,000.
    This budget does very little for families and working 
Americans. Any tax reform legislation should be done in a 
bipartisan way and in a way that does not raise taxes on the 
middle class.
    I urge my colleagues to vote YES on this amendment.
  

                                  [all]