[Congressional Record Volume 170, Number 88 (Tuesday, May 21, 2024)]
[Senate]
[Pages S3804-S3807]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                       BUDGET SCOREKEEPING REPORT

  Mr. WHITEHOUSE. Mr. President, I submit to the Senate a budget 
scorekeeping report. The report, which covers fiscal year 2024, was 
prepared and submitted as a letter by the Congressional Budget Office 
pursuant to section 308(b) of the Congressional Budget Act of 1974. 
This information assists the Senate Budget Committee in determining if 
budgetary points of order lie against pending legislation.
  CBO's report shows the effect on spending and revenues of 
congressional action through April 15, 2024. Between CBO's last report 
on December 13, 2023, and April 15, 2024, Congress passed eight pieces 
of legislation with effects on direct spending or revenue. These 
include two appropriations bills passed in March, P.L. 118-42 and P.L. 
118-47, that completed the fiscal year 2024 appropriations cycle in 
line with the bipartisan agreement enacted last summer.
  CBO's report included three tables, tables 1, 2, and 3. Tables 1 and 
2 show that current budgetary levels are within allowable amounts for 
budget authority and outlays. The allowable levels include an 
adjustment for the Senate-passed national security supplemental, P.L. 
118-50, which had not yet

[[Page S3805]]

been enacted into law when the table was prepared. These tables also 
show that revenue is below the allowable amount, due to the rescissions 
of IRS mandatory funding in the last appropriation bill, P.L. 118-47, 
which reduces revenue and increases the deficit.
  Table 3 shows the Senate's Pay-As-You-Go scorecard, which reflects 
$36.4 billion of net deficit increase, entirely due to IRS funding 
rescissions.
  The Democratic staff of the Budget Committee prepared three addendum 
tables to supplement CBO's report, tables A, B, and C.
  Table A compares the mandatory spending of each authorizing committee 
against the enforceable allocations under section 302 of the 
Congressional Budget Act. It shows that 11 of the 16 authorizing 
committees are compliant with their allocations, either because no 
legislation with significant budgetary costs was enacted, the 
legislation was deficit-neutral and qualified for an allocation 
adjustment that was subsequently filed, or the legislation reduced 
spending.
  Table B updates CBO's table 1, the Senate current level report for 
spending and revenues, to reflect the enactment of P.L. 118-50, the 
national security supplemental, which was passed by the House and 
Senate and was signed into law by the President after CBO prepared its 
report.
  Table C updates CBO's table 3, updating the Senate Pay-As-You-Go 
scorecard to reflect six bills that have passed by the House and Senate 
since the release of CBO's report, five of which have been signed into 
law by the President.
  I ask unanimous consent that CBO's letter, accompanying tables, and 
the addendum be printed in the Record.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:

                                                    U.S. Congress,


                                  Congressional Budget Office,

                                   Washington, DC, April 17, 2024.
     Hon. Sheldon Whitehouse,
     Chairman, Committee on the Budget,
     U.S. Senate, Washington, DC.
       Dear Mr. Chairman: The enclosed report shows the effects of 
     Congressional action on the fiscal year 2024 budget and is 
     current through April 15, 2024. This report is submitted 
     under section 308(b) and in aid of section 311 of the 
     Congressional Budget Act, as amended.
       The estimates of budget authority, outlays, and revenues 
     are consistent with the allocations, aggregates, and other 
     budgetary levels printed in the Congressional Record on March 
     22, 2024, pursuant to section 121 of the Fiscal 
     Responsibility Act of 2023 (FRA, Public Law 118-5).
       Since our last letter dated December 13, 2023, the Congress 
     has cleared the following legislation that has significant 
     effects on budget authority, outlays, or revenues in fiscal 
     year 2024:
       An act to amend the Federal Election Campaign Act of 1971 
     to extend the Administrative Fine Program for certain 
     reporting violations (P.L. 118-26);
       5G SALE Act (P.L. 118-27);
       National Defense Authorization Act for Fiscal Year 2024 
     (P.L. 118-31);
       Further Additional Continuing Appropriations and Other 
     Extensions Act, 2024 (P.L. 118-35);
       Overtime Pay for Protective Services Act of 2023 (P.L. 118-
     38);
       Extension of Continuing Appropriations and Other Matters 
     Act, 2024 (P.L. 118-40);
       Consolidated Appropriations Act, 2024 (P.L. 118-42); and
       Further Consolidated Appropriations Act, 2024 (P.L. 118-
     47).
           Sincerely,
                                                Phillip L. Swagel,
                                                         Director.
       Enclosure.

   TABLE 1.--SENATE CURRENT LEVEL REPORT FOR SPENDING AND REVENUES FOR
                 FISCAL YEAR 2024, AS OF APRIL 15, 2024
                        [In billions of dollars]
------------------------------------------------------------------------
                                                               Current
                                                              Level Over
                                      Budget      Current       (+) or
                                    Resolution     Level      Under (-)
                                                              Resolution
------------------------------------------------------------------------
On-Budget:
    Budget Authority.............      5,036.2      4,944.6        -91.6
    Outlays......................      5,097.4      5,044.2        -53.2
    Revenues.....................      3,651.8      3,650.6         -1.3
Off-Budget:
    Social Security Outlays......      1,322.7      1,322.7          0.0
    Social Security Revenues.....      1,195.5      1,195.5          0.0
------------------------------------------------------------------------
Source: Congressional Budget Office.


 TABLE 2.--SUPPORTING DETAIL FOR THE SENATE CURRENT LEVEL REPORT FOR ON-BUDGET SPENDING AND REVENUES FOR FISCAL
                                         YEAR 2024, AS OF APRIL 15, 2024
                                            [In millions of dollars]
----------------------------------------------------------------------------------------------------------------
                                                                    Budget
                                                                  Authority         Outlays          Revenues
----------------------------------------------------------------------------------------------------------------
Previously Enacted:
    Revenues.................................................             n.a.             n.a.        3,651,961
    Permanents and Other Spending Legislation a..............        3,244,781        3,216,941             n.a.
    Prior-Year Outlays.......................................  ...............          815,333             n.a.
    Fiscal Responsibility Act of 2023 (P.L. 118-5)...........              200           -1,903             -123
    Offsetting Receipts......................................       -1,262,969       -1,262,967             n.a.
                                                              --------------------------------------------------
        Total, Previously Enacted............................        1,982,012        2,767,404        3,651,838
Enacted Legislation: b
    Authorizing Legislation
        Continuing Appropriations Act, 2024 and Other                      642              257             n.a.
         Extensions Act (P.L. 118-15)........................
        Further Continuing Appropriations and Other                      1,589              954             n.a.
         Extensions Act, 2024 (P.L. 118-22)..................
        An act to amend the Federal Election Campaign Act of                 0                0                1
         1971 to extend the Administrative Fine Program for
         certain reporting violations (P.L. 118-26)..........
        5G SALE Act (P.L. 118-27)............................              -60              -60             n.a.
        National Defense Authorization Act for Fiscal Year               2,629              178             n.a.
         2024 (P.L. 118-31)..................................
        Further Additional Continuing Appropriations and                   656              315             n.a.
         Other Extensions Act, 2024 (P.L. 118-35)............
        Overtime Pay for Protective Services Act of 2023                     1                1             n.a.
         (P.L. 118-38).......................................
        Extension of Continuing Appropriations and Other                  -184              -48             n.a.
         Matters Act, 2024 (P.L. 118-40).....................
        Consolidated Appropriations Act, 2024 (P.L. 118-42)..            5,901            5,041             n.a.
        Further Consolidated Appropriations Act, 2024 (P.L.                807              807           -1,273
         118-47).............................................
                                                              --------------------------------------------------
    Subtotal, Authorizing Legislation........................           11,981            7,445           -1,272
    Appropriation Legislation
        Continuing Appropriations Act, 2024 and Other                   16,000              979             n.a.
         Extensions Act (P.L. 118-15)........................
        Consolidated Appropriations Act, 2024 (P.L. 118-42)..          668,501          386,365             n.a.
        Further Consolidated Appropriations Act, 2024 (P.L.          2,120,423        1,715,937             n.a.
         118-47).............................................
                                                              --------------------------------------------------
    Subtotal, Appropriation Legislation......................        2,804,924        2,103,281             n.a.
Entitlements and Mandatories.................................          145,677          166,024             n.a.
        Total Current Level..................................        4,944,594        5,044,154        3,650,566
        Total Senate Resolutionc.............................        5,036,175        5,097,363        3,651,838
                                                              --------------------------------------------------
        Current Level Over (+) or Under (-) Senate Resolution          -91,581          -53,209           -1,272
Memorandum:
Revenues, 2024-2033:
    Senate Current Level.....................................             n.a.             n.a.       45,293,716
    Senate Resolution........................................             n.a.             n.a.       45,331,755
    Current Level Over (+) or Under (-) Senate Resolution....             n.a.             n.a.          -38,039
----------------------------------------------------------------------------------------------------------------
Source: Congressional Budget Office.
n.a. = not applicable; P.L. = public law.
For purposes of enforcing section 311 of the Congressional Budget Act of 1974 (P.L. 93-344) in the Senate, the
  aggregate spending and revenue levels for 2024 published in the Congressional Record on June 21, 2023, by the
  Chairman of the Senate Committee on the Budget pursuant to section 121 of the Fiscal Responsibility Act of
  2023 (FRA, P.L. 118-5) do not include budget authority, outlays, or revenues for off-budget amounts. As a
  result, amounts in this current-level report do not include those items.
In keeping with the 21st Century Cures Act (P.L. 114-255), certain funding for the Department of Health and
  Human Services is excluded from estimates for the purposes of both the Budget Act and the Balanced Budget and
  Emergency Deficit Control Act of 1985 (BBEDCA P.L. 99-177), as amended. As a result, this report excludes $457
  million in budget authority and $770 million in outlays. Similarly, in keeping with section 14003 of the
  Coronavirus Aid, Relief, and Economic Security Act (P.L. 116-136, as modified by section 101 of division AA of
  the Consolidated Appropriations Act, 2021 (P.L. 116-260)), certain funding provided to the Army Corps of
  Engineers is excluded from estimates for the purposes of both the Budget Act and the Deficit Control Act. As a
  result, this report excludes $2,829 million in budget authority and $2,829 million in outlays.
a Reflects a correction to account for the interest effects of the Fiscal Responsibility Act of 2023 (FRA, P.L.
  118-5), which were inadvertently excluded from the current-level report filed on December 13, 2023, because of
  a database error. As a result of that correction, previously enacted budget authority and outlays alike are
  $1,347 million less than previously indicated.
b Current-level amounts and allocations include budgetary effects designated as an emergency requirement in
  keeping with section 251 of the Deficit Control Act. However, they exclude budgetary effects designated as an
  emergency requirement pursuant to section 4001 of S. Con. Res. 14 (117th Congress), the concurrent resolution
  on the budget for fiscal year 2022. In consultation with the Senate Committee on the Budget and in keeping
  with section 103 of the FRA, current-level amounts and allocations also exclude amounts previously enacted and
  designated as an emergency requirement for 2024 for allocation enforcement under the Budget Act. Excluded
  amounts are as follows:


[[Page S3806]]


 
                                                                    Budget
                                                                  Authority         Outlays          Revenues
----------------------------------------------------------------------------------------------------------------
Authorizing Legislation:
    Fiscal Responsibility Act of 2023 (P.L. 118-5)...........                0           -2,331             n.a.
Appropriation Legislation:
    Congressional non-BBEDCA Emergencies.....................           70,983            2,798             n.a.
    Changes to Congressional non-BBEDCA Emergencies..........                0              358             n.a.
                                                              --------------------------------------------------
        Total, Emergency-Designated Budgetary Effects........           70,983              825             n.a.
----------------------------------------------------------------------------------------------------------------
c Section 121 of the FRA requires the Chair of the Senate Committee on the Budget to publish the aggregate
  spending and revenue levels for fiscal year 2024; those aggregate levels were first published in the
  Congressional Record on June 21, 2023. The Chair of the Senate Committee on the Budget has the authority to
  revise the budgetary aggregates for the budgetary effects of certain revenue and spending measures pursuant to
  the Budget Act and the FRA:


 
                                                                    Budget
                                                                  Authority         Outlays          Revenues
----------------------------------------------------------------------------------------------------------------
Original Aggregates Printed on June 21, 2023:................        4,878,570        5,056,741        3,651,838
Revisions:
    Published in the Congressional Record on September 12,              61,854           23,541             n.a.
     2023....................................................
    Published in the Congressional Record on October 24, 2023           16,642            1,219             n.a.
    Published in the Congressional Record on November 29,                1,589              954             n.a.
     2023....................................................
    Published in the Congressional Record on March 8, 2024...           95,070           21,606             n.a.
    Published in the Congressional Record on March 22, 2024..          -17,550           -6,698             n.a.
                                                              --------------------------------------------------
Revised Senate Resolution....................................        5,036,175        5,097,363        3,651,838
----------------------------------------------------------------------------------------------------------------


 TABLE 3.--SUMMARY OF THE SENATE PAY-AS-YOU-GO SCORECARD AS OF APRIL 15,
                                  2024
                        [In millions of dollars]
------------------------------------------------------------------------
                                       2024      2024-2028    2024-2033
------------------------------------------------------------------------
Beginning Balance a..............            0            0            0
Enacted Legislation a b c,                   *            *            *
 Providing Accountability Through
 Transparency Act of 2023 (S.
 111, P.L. 118-9)
    250th Anniversary of the                 0            0            0
     United States Marine Corps
     Commemorative Coin Act (H.R.
     1096, P.L. 118-10)..........
    Continuing Appropriations                *            *            *
     Act, 2024 and Other
     Extensions Act (H.R. 5860,
     P.L. 118-15) d..............
    An act to amend title 38,                0            1           -1
     United States Code, to
     extend and modify certain
     authorities and requirements
     relating to the Department
     of Veterans Affairs, and for
     other purposes (S. 2795,
     P.L. 118-19)................
    Further Continuing                       *            *            *
     Appropriations and Other
     Extensions Act, 2024 (H.R.
     6363, P.L. 118-22) e........
    National Guard and Reservists            *            *            *
     Debt Relief Extension Act of
     2023 (H.R. 3315, P.L. 118-
     24).........................
    Duck Stamp Modernization Act             *            *            *
     of 2023 (S. 788, P.L. 118-
     25).........................
    An act to amend the Federal             -1           -5          -10
     Election Campaign Act of
     1971 to extend the
     Administrative Fine Program
     for certain reporting
     violations. (S. 2747, P.L.
     118-26).....................
    5G SALE Act (S. 2787, P.L.             -60          -85          -85
     118-27).....................
    National Defense                       178        1,410       -1,487
     Authorization Act for Fiscal
     Year 2024 (H.R. 2670, P.L.
     118-31).....................
    Airport and Airway Extension             *            *            *
     Act of 2023, Part II (H.R.
     6503, P.L. 118-34)..........
    Further Additional Continuing            *            *            *
     Appropriations and Other
     Extensions Act, 2024 (H.R.
     2872, P.L. 118-35) f........
    Overtime Pay for Protective              1            1            1
     Services Act of 2023 (S.
     3427, P.L. 118-38)..........
    Extension of Continuing                  *            *            *
     Appropriations and Other
     Matters Act, 2024 (H.R.
     7463, P.L. 118-40) g........
    Airport and Airway Extension             *            *            *
     Act of 2024 (H.R. 7454, P.L.
     118-41).....................
    Consolidated Appropriations             --           --           --
     Act, 2024 (H.R. 4366, P.L.
     118-42) h...................
    Further Consolidated                 1,273       17,586       37,971
     Appropriations Act, 2024
     (H.R. 2882, P.L. 118-47) i..
    A joint resolution providing             *            *            *
     for congressional
     disapproval under chapter 8
     of title 5, United States
     Code, of the rule submitted
     by the National Labor
     Relations Board relating to
     ``Standard for Determining
     Joint Employer Status''.
     (H.J. Res. 98)..............
                                  --------------------------------------
Increase (+) or Decrease (-) in          1,391       18,908       36,389
 the Deficit.....................
    Total Change in Outlays......          119        1,327       -1,572
    Total Change in Revenues.....       -1,272      -17,581      -37,961
------------------------------------------------------------------------
Source: Congressional Budget Office.
P.L. = public law; -- = excluded from PAYGO scorecard; * = between -
  $500,000 and $500,000.
a On June 21, 2023 the Chairman of the Senate Committee on the Budget
  reset the Senate's Pay-As-You-Go Scorecard to zero for all fiscal
  years.
b The amounts shown represent the estimated effect of the public laws on
  the deficit.
c Excludes off-budget amounts.
d Section 2401(b) requires the budgetary effects of division B to be
  excluded from the Senate's PAYGO scorecard; however, the revenue
  effects from the immigration extensions included in division A are
  included in the scorecard because division A does not fall within the
  exclusion in section 2401 of division B.
e Section 701(b) requires the budgetary effects of division B to be
  excluded from the Senate's PAYGO scorecard; however, the revenue
  effects from the immigration extensions included in division A are
  included in the scorecard because division A does not fall within the
  exclusion in section 701 of division B.
f Section 401(b) requires the budgetary effects of division B to be
  excluded from the Senate's PAYGO scorecard; however, the revenue
  effects from the immigration extensions included in division A are
  included in the scorecard because division A does not fall within the
  exclusion in section 401 of division B.
g Section 102(b) requires the budgetary effects of division B to be
  excluded from the Senate's PAYGO scorecard; however, the revenue
  effects from the immigration extensions included in division A are
  included in the scorecard because division A does not fall within the
  exclusion in section 102 of division B.
h Section 401(b) of division G requires the budgetary effects of that
  division to be excluded from the Senate's PAYGO scorecard.
i Section 401(b) of division G requires the budgetary effects of that
  division to be excluded from the Senate's PAYGO scorecard; however the
  revenue effects of rescinding amounts provided to the Internal Revenue
  Service (IRS) in P.L. 117-169 are shown here because divisions B and D
  do not fall within the exclusion in section 401(b) of division G.


 TABLE A.--SENATE AUTHORIZING COMMITTEE SPENDING COMPARED TO ALLOCATIONS
  [$ in millions; positive numbers represent spending above enforceable
                                 limits]
------------------------------------------------------------------------
                                       2024      2024-2028    2024-2033
------------------------------------------------------------------------
Agriculture, Nutrition, and
 Forestry:
    Budget Authority.............            0            0            0
    Outlays......................            0            0            0
Armed Services:
    Budget Authority.............        2,629        3,321          721
    Outlays......................          178        1,410       -1,487
Banking, Housing, and Urban
 Affairs:
    Budget Authority.............            0            0            0
    Outlays......................            0            0            0
Commerce, Science, and
 Transportation:
    Budget Authority.............          747        3,338        5,368
    Outlays......................          748          795          -30
Energy and Natural Resources:
    Budget Authority.............            0            0            0
    Outlays......................            3            3            3
Environment and Public Works:
    Budget Authority.............            0            0            0
    Outlays......................            0            0            0
Finance:
    Budget Authority.............            0            0            0
    Outlays......................            0            0            0
Foreign Relations:
    Budget Authority.............            0            0            0
    Outlays......................            0            0            0
Health, Education, Labor, and
 Pensions:
    Budget Authority.............            0            0            0
    Outlays......................            0            0            0
Homeland Security and Government
 Affairs;
    Budget Authority.............            0            0            0
    Outlays......................            0            0            0
Indian Affairs:
    Budget Authority.............            0            0            0
    Outlays......................            0            0            0
Intelligence:
    Budget Authority.............            0            0            0
    Outlays......................            0            0            0
Judiciary:
    Budget Authority.............            1            1            1
    Outlays......................            1            1            1
Rules and Administration:
    Budget Authority.............            0            0            0
    Outlays......................            0            0            0
Small Business and
 Entrepreneurship:
    Budget Authority.............            0            0            0
    Outlays......................            0            0            0
Veterans' Affairs;
    Budget Authority.............            0            1           -1
    Outlays......................            0            1           -1
Memo--all committees, total over
 allocation
    Budget Authority.............        3,377        6,661        6,089
    Outlays......................          930        2,210       -1,514
------------------------------------------------------------------------


   TABLE B.--SENATE CURRENT LEVEL REPORT FOR SPENDING AND REVENUES FOR
                  FISCAL YEAR 2024, AS OF MAY 20, 2024
                             [$ in billions]
------------------------------------------------------------------------
                                                               Current
                                                              Level Over
                                      Budget      Current       (+) or
                                    Resolution     Level      Under (-)
                                                              Resolution
------------------------------------------------------------------------
On-Budget:
    Budget Authority.............      5,036.2      5,039.9          3.7
    Outlays......................      5,090.4      5,057.4        -32.9
    Revenues.....................      3,651.8      3,650.6         -1.2
Off-Budget:
    Social Security Outlays......      1,322.7      1,322.7          0.0
    Social Security Revenues.....      1,195.5      1,195.5          0.0
------------------------------------------------------------------------
Memo: This table is an updated version of CBO's Table 1 above,
  incorporating the budgetary effects of H.R. 815, the national security
  supplemental, which was signed into law on April 24, 2024 (P.L. 118-
  50).


  TABLE C.--SUMMARY OF THE SENATE PAY-AS-YOU-GO SCORECARD AS OF MAY 20,
                                  2024
                             [$ in millions]
------------------------------------------------------------------------
                                       2024      2024-2028    2024-2033
------------------------------------------------------------------------
Beginning Balance a..............        1,391       18,908       36,389

[[Page S3807]]

 
Legislation That Has cleared
 Congress Since April 15, 2024:
    Making emergency supplemental           --           --           --
     appropriations for the
     fiscal year ending September
     30, 2024, and for other
     purposes (H.R. 815, P.O. 118-
     50) b.......................
    Revising Existing Procedures             *            *            *
     On Reporting via Technology
     (REPORT) Act (S. 474, P.L.
     118-59).....................
    Prohibiting Russian Uranium             --           --           --
     Imports Act (H.R. 1042, P.L.
     118-62) c...................
    Eliminate Useless Reports Act            *            *            *
     of 2023 (S. 2073)...........
    Airport and Airway Extension             *            *            *
     Act of 2024, Part II (H.R.
     8289, P.L. 118-60)..........
    Securing Growth and Robust               0           54           63
     Leadership in America
     Aviation Act (H.R. 3935,
     P.L.118-63).................
                                  --------------------------------------
        Total Change in Outlays..            0           54           63
        Total Change in Revenues.            0            0            0
        Final Balance............        1,391       18,962       36,452
------------------------------------------------------------------------
P.L. = public law; -- = excluded from PAYGO scorecard; * = between -
  $500,000 and $500,000.
a The beginning balance reflects CBO's Table 3, above.
b Section 1(b) of division T requires the budgetary effects of division
  D and each subsequent division to be excluded from the Senate's PAYGO
  scorecard.
c H.R. 1042 increases direct spending from budget authority originally
  designated as an emergency requirement pursuant to a budget resolution
  by the infrastructure investment and Jobs Act (P.L. 117-58), and
  therfore is excluded from the Senate's PAYGO scorecard.

  

                          ____________________