[Constitution, Jefferson's Manual, and the Rules of the House of Representatives, 104th Congress]
[104th Congress]
[House Document 103-342]
[Miscellaneous Provisions Of Congressional Budget Laws]
[Pages 979-982]
[From the U.S. Government Printing Office, www.gpo.gov]
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BUDGET ENFORCEMENT ACT OF 1990
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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
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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
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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
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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
legislation enacted before fiscal year 1991.
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(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.
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