[Constitution, Jefferson's Manual, and the Rules of the House of Representatives, 110th Congress]
[110th Congress]
[House Document 109-157]
[Miscellaneous Provisions Of Congressional Budget Laws]
[Pages 1079-1082]
[From the U.S. Government Publishing Office, www.gpo.gov]


[[Page 1079]]

                     BUDGET ENFORCEMENT ACT OF 1990


                               __________


In addition to adding titles V and VI to the Congressional Budget Act of 
1974 (relating to credit reform and to budget agreement enforcement, 
respectively), the Budget Enforcement Act of 1990 (tit. XIII, P.L. 101-
508) also included these free-standing provisions addressing the 
budgetary treatment of social security.

                excerpts from title xiii of p.l. 101-508


SEC. 13301. OFF-BUDGET STATUS OF OASDI TRUST FUNDS.
                       Subtitle C--Social Security

  (a) Exclusion of Social Security From All Budgets.--Notwithstanding 
any other provision of law, the receipts and disbursements of the 
Federal Old-Age and Survivors Insurance Trust Fund and the Federal 
Disability Insurance Trust Fund shall not be counted as new budget 
authority, outlays, receipts, or deficit or surplus for purposes of--

          (1) the budget of the United States Government as submitted by 

        the President,

          (2) the congressional budget, or

          (3) the Balanced Budget and Emergency Deficit Control Act of 

        1985.
* * * * *
SEC. 13302. PROTECTION OF OASDI TRUST FUNDS IN THE HOUSE OF 

        REPRESENTATIVES.

  (a) In General.--It shall not be in order in the House of 
Representatives to consider any bill or joint resolution, as reported, 
or any amendment thereto or conference report thereon, if, upon 
enactment--

          (1)(A) such legislation under consideration would provide for 

        a net increase in OASDI benefits of at least 0.02 percent of the 

        present value of future taxable payroll for the 75-year period 


[[Page 1080]]

        utilized in the most

        recent annual report of the Board of Trustees provided pursuant 

        to section 201(c)(2) of the Social Security Act, and (B) such 

        legislation under consideration does not provide at least a net 

        increase, for such 75-year period, in OASDI taxes of the amount 

        by which the net increase in such benefits exceeds 0.02 percent 

        of the present value of future taxable payroll for such 75-year 

        period,

          (2)(A) such legislation under consideration would provide for 

        a net increase in OASDI benefits (for the 5-year estimating 

        period for such legislation under consideration), (B) such net 

        increase, together with the net increases in OASDI benefits 

        resulting from previous legislation enacted during that fiscal 

        year or any of the previous 4 fiscal years (as estimated at the 

        time of enactment) which are attributable to those portions of 

        the 5-year estimating periods for such previous legislation that 

        fall within the 5-year estimating period for such legislation 

        under consideration, exceeds $250,000,000, and (C) such 

        legislation under consideration does not provide at least a net 

        increase, for the 5-year estimating period for such legislation 

        under consideration, in OASDI taxes which, together with net 

        increases in OASDI taxes resulting from such previous 

        legislation which are attributable to those portions of the 5-

        year estimating periods for such previous legislation that fall 

        within the 5-year estimating period for such legislation under 

        consideration, equals the amount by which the net increase 

        derived under subparagraph (B) exceeds $250,000,000;

          (3)(A) such legislation under consideration would provide for 

        a net decrease in OASDI taxes of at least 0.02 percent of the 

        present value of future taxable payroll for the 75-year period 

        utilized in the most recent annual report of the Board of 

        Trustees provided pursuant to section 201(c)(2) of the Social 

        Security Act, and (B) such legislation under consideration does 

        not provide at least a net decrease, for such 75-year period, in 

        OASDI benefits of the amount by which the net decrease in such 

        taxes exceeds 0.02 percent of the present value of future 

        taxable payroll for such 75-year period, or

          (4)(A) such legislation under consideration would provide for 

        a net decrease in OASDI taxes (for the 5-year estimating period 


[[Page 1081]]

        for such legislation under con

        sideration), (B) such net decrease, together with the net 

        decreases in OASDI taxes resulting from previous legislation 

        enacted during that fiscal year or any of the previous 4 fiscal 

        years (as estimated at the time of enactment) which are 

        attributable to those portions of the 5-year estimating periods 

        for such previous legislation that fall within the 5-year 

        estimating period for such legislation under consideration, 

        exceeds $250,000,000, and (C) such legislation under 

        consideration does not provide at least a net decrease, for the 

        5-year estimating period for such legislation under 

        consideration, in OASDI benefits which, together with net 

        decreases in OASDI benefits resulting from such previous 

        legislation which are attributable to those portions of the 5-

        year estimating periods for such previous legislation that fall 

        within the 5-year estimating period for such legislation under 

        consideration, equals the amount by which the net decrease 


        derived under subparagraph (B) exceeds $250,000,000.


  (b) Application.--In applying paragraph (3) or (4) of subsection (a), 
any provision of any bill or joint resolution, as reported, or any 
amendment thereto, or conference report thereon, the effect of which is 
to provide for a net decrease for any period in taxes described in 
subsection (c)(2)(A) shall be disregarded if such bill, joint 
resolution, amendment, or conference report also includes a provision 
the effect of which is to provide for a net increase of at least an 
equivalent amount for such period in medicare taxes.

  (c) Definitions.--For purposes of this subsection:

          (1) The term ``OASDI benefits'' means the benefits under the 

        old-age, survivors, and disability insurance programs under 

        title II of the Social Security Act.

          (2) The term ``OASDI taxes'' means--

                  (A) the taxes imposed under sections 1401(a), 3101(a), 

                and 3111(a) of the Internal Revenue Code of 1986, and

                  (B) the taxes imposed under chapter 1 of such Code (to 

                the extent attributable to section 86 of such Code).

          (3) The term ``medicare taxes'' means the taxes imposed under 

        sections 1401(b), 3101(b), and 3111(b) of the Internal Revenue 

        Code of 1986.

          (4) The term ``previous legislation'' shall not include 


[[Page 1082]]

        legislation enacted before fiscal year 1991.

          (5) The term ``5-year estimating period'' means, with respect 

        to any legislation, the fiscal year in which such legislation 

        becomes or would become effective and the next 4 fiscal years.

          (6) No provision of any bill or resolution, or any amendment 

        thereto or conference report thereon, involving a change in 

        chapter 1 of the Internal Revenue Code of 1986 shall be treated 

        as affecting the amount of OASDI taxes referred to in paragraph 

        (2)(B) unless such provision changes the income tax treatment of 


        OASDI benefits.
* * * * *



  For a discussion of the Federal budget process, including the current 
vitality of the Balanced Budget and Emergency Deficit Control Act of 
1985 (Gramm-Rudman), which sets forth executive budget enforcement 
mechanisms, see House Practice, ch. 7.