[Constitution, Jefferson's Manual, and the Rules of the House of Representatives, 118th Congress]
[118th Congress]
[House Document 117-161]
[Miscellaneous Provisions Of Congressional Budget Laws]
[Pages 1143-1147]
[From the U.S. Government Publishing Office, www.gpo.gov]


[[Page 1143]]

                     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 
  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.

  (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 

        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 

                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. 39).


  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.


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