    [Constitution, Jefferson's Manual, and the Rules of the House of Representatives, 117th Congress]
    [117th Congress]
    [House Document 116-177]
    [Miscellaneous Provisions Of Congressional Budget Laws]
    [Pages 1157-1160]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    [[Page 1157]]

                          BUDGET ENFORCEMENT ACT OF 1990

                                                                   Sec. 1129

                                  __________

    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
      The House has waived this section in requiring that discretionary
    administrative expenses of the Social Security Administration be
    included in an allocation under section 302 of the Congressional Budget
    Act of 1974 (sec. 3(f)(1), H. Res. 5, Jan. 5, 2011, p. 80).

            REPRESENTATIVES.

    [[Page 1158]]

      (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

            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

    [[Page 1159]]

            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

            for such legislation under consideration), (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

    [[Page 1160]]

                    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

            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.

    * * * * *

      The House in the 114th and 115th Congresses established a point of
    order against consideration of measures that would reduce the actuarial
    balance of the Federal Old-Age and Survivors Insurance Trust Fund by a
    specified percentage (sec. 3(q), H. Res. 5, Jan. 6, 2015, p. 37; sec.
    3(o), H. Res. 5, Jan. 3, 2017, p. _).

      For a discussion of the Federal budget process, including the Balanced
    Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman), which
    sets forth executive budget enforcement mechanisms, see House Practice,
    ch. 7 and Deschler-Brown-Johnson-Sullivan, ch. 41.