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2 U.S.C. § 641 — Reconciliation
Federal law — U.S. Code and appendices · legal_authorities
Page 192
TITLE 2—THE CONGRESS
§ 640
in section 651(c)(2) of this title, or new credit author-
ity,’’ after ‘‘continuing appropriations)’’.
Subsec. (a)(1)(B). Pub. L. 105–33, § 10110(1)(C), sub-
stituted ‘‘revenues, or tax expenditures’’ for ‘‘spending
authority, revenues, tax expenditures, direct loan obli-
gations, or primary loan guarantee commitments’’.
Pub. L. 105–33, § 10110(1)(B), redesignated subpar. (C)
as (B) and struck out former subpar. (B) which read as
follows: ‘‘including an identification of any new spend-
ing authority described in section 651(c)(2) of this title
which is contained in such measure and a justification
for the use of such financing method instead of annual
appropriations;’’.
Subsec. (a)(1)(C), (D). Pub. L. 105–33, § 10110(1)(B), re-
designated subpars. (C) and (D) as (B) and (C), respec-
tively.
Subsec. (a)(2). Pub. L. 105–33, § 10110(4), substituted
‘‘bill or joint resolution’’ for ‘‘bill or resolution’’.
Pub. L. 105–33, § 10110(1)(D), struck out ‘‘, new spend-
ing authority described in section 651(c)(2) of this title,
or new credit authority,’’ after ‘‘continuing appropria-
tions)’’.
Subsec. (b)(1). Pub. L. 105–33, § 10110(4), substituted
‘‘bills and joint resolutions’’ for ‘‘bills and resolutions’’
in two places.
Pub. L. 105–33, § 10110(2), struck out ‘‘, new spending
authority described in section 651(c)(2) of this title, or
new credit authority,’’ after ‘‘new budget authority’’.
Subsec. (c)(3) to (5). Pub. L. 105–33, § 10110(3), inserted
‘‘and’’ at end of par. (3), substituted a period for
‘‘; and’’ at end of par. (4), and struck out par. (5) which
read as follows: ‘‘credit authority for each fiscal year in
such period.’’
1990—Subsec. (a)(1). Pub. L. 101–508, § 13206(a)(1), in-
serted ‘‘(or fiscal years)’’ aft
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Page 192
TITLE 2—THE CONGRESS
§ 640
in section 651(c)(2) of this title, or new credit author-
ity,’’ after ‘‘continuing appropriations)’’.
Subsec. (a)(1)(B). Pub. L. 105–33, § 10110(1)(C), sub-
stituted ‘‘revenues, or tax expenditures’’ for ‘‘spending
authority, revenues, tax expenditures, direct loan obli-
gations, or primary loan guarantee commitments’’.
Pub. L. 105–33, § 10110(1)(B), redesignated subpar. (C)
as (B) and struck out former subpar. (B) which read as
follows: ‘‘including an identification of any new spend-
ing authority described in section 651(c)(2) of this title
which is contained in such measure and a justification
for the use of such financing method instead of annual
appropriations;’’.
Subsec. (a)(1)(C), (D). Pub. L. 105–33, § 10110(1)(B), re-
designated subpars. (C) and (D) as (B) and (C), respec-
tively.
Subsec. (a)(2). Pub. L. 105–33, § 10110(4), substituted
‘‘bill or joint resolution’’ for ‘‘bill or resolution’’.
Pub. L. 105–33, § 10110(1)(D), struck out ‘‘, new spend-
ing authority described in section 651(c)(2) of this title,
or new credit authority,’’ after ‘‘continuing appropria-
tions)’’.
Subsec. (b)(1). Pub. L. 105–33, § 10110(4), substituted
‘‘bills and joint resolutions’’ for ‘‘bills and resolutions’’
in two places.
Pub. L. 105–33, § 10110(2), struck out ‘‘, new spending
authority described in section 651(c)(2) of this title, or
new credit authority,’’ after ‘‘new budget authority’’.
Subsec. (c)(3) to (5). Pub. L. 105–33, § 10110(3), inserted
‘‘and’’ at end of par. (3), substituted a period for
‘‘; and’’ at end of par. (4), and struck out par. (5) which
read as follows: ‘‘credit authority for each fiscal year in
such period.’’
1990—Subsec. (a)(1). Pub. L. 101–508, § 13206(a)(1), in-
serted ‘‘(or fiscal years)’’ after ‘‘fiscal year’’ in intro-
ductory provisions and in subpars. (A) and (C).
Subsec. (a)(2). Pub. L. 101–508, § 13206(b), inserted ‘‘(or
fiscal years)’’ after ‘‘fiscal year’’.
Subsec. (b)(1). Pub. L. 101–508, § 13206(c), substituted
‘‘for each fiscal year covered by a concurrent resolution
on the budget’’ for ‘‘for a fiscal year’’ in first sentence,
and ‘‘the first fiscal year covered by the appropriate
concurrent resolution’’ for ‘‘such fiscal year’’ in second
sentence.
1985—Subsec. (a). Pub. L. 99–177, in amending subsec.
(a) generally, designated existing provisions as par. (1),
substituted provisions relating to reports on legislation
providing new budget authority, new spending author-
ity, or new credit authority, or providing an increase or
decrease in revenues or tax expenditures, for provisions
relating to reports on legislation providing new budget
authority or tax expenditures, and added par. (2).
Subsec. (b). Pub. L. 99–177, in amending subsec. (b)
generally, designated existing provisions as par. (1),
substituted provisions relating to issuance of reports
on a monthly basis and contents of such reports, for
provisions relating to issuance of reports on a periodic
basis and contents of such reports, and added par. (2).
Subsec. (c). Pub. L. 99–177 amended subsec. (c) gen-
erally, adding pars. (4) and (5).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1985 AMENDMENT
Amendment by Pub. L. 99–177 effective Dec. 12, 1985,
and applicable with respect to fiscal years beginning
after Sept. 30, 1985, see section 275(a)(1) of Pub. L.
99–177, formerly set out as an Effective and Termi-
nation Dates note under section 900 of this title prior
to repeal by Pub. L. 112–25, title I, § 104(a), Aug. 2, 2011,
125 Stat. 246.
§ 640. House approval of regular appropriation
bills
It shall not be in order in the House of Rep-
resentatives to consider any resolution pro-
viding for an adjournment period of more than
three calendar days during the month of July
until the House of Representatives has approved
annual appropriation bills providing new budget
authority under the jurisdiction of all the sub-
committees of the Committee on Appropriations
for the fiscal year beginning on October 1 of
such year. For purposes of this section, the
chairman of the Committee on Appropriations
of the House of Representatives shall periodi-
cally advise the Speaker as to changes in juris-
diction among its various subcommittees.
(Pub. L. 93–344, title III, § 309, July 12, 1974, 88
Stat. 314; Pub. L. 99–177, title II, § 201(b), Dec. 12,
1985, 99 Stat. 1052.)
Editorial Notes
CODIFICATION
Section was formerly classified to section 1330 of
Title 31 prior to the general revision and enactment of
Title 31, Money and Finance, by Pub. L. 97–258, § 1, Sept.
13, 1982, 96 Stat. 877.
AMENDMENTS
1985—Pub. L. 99–177 substituted ‘‘House approval of
regular appropriation bills’’ for ‘‘Completion of action
on bills providing new budget authority and certain
new spending authority’’ in section catchline, and
amended section generally. Prior to amendment, sec-
tion read as follows: ‘‘Except as otherwise provided pur-
suant to this subchapter, not later than the seventh
day after Labor Day of each year, the Congress shall
complete action on all bills and resolutions—
‘‘(1) providing new budget authority for the fiscal
year beginning on October 1 of such year, other than
supplemental, deficiency, and continuing appropria-
tion bills and resolutions, and other than the rec-
onciliation bill for such year, if required to be re-
ported under section 641(c) of this title; and
‘‘(2) providing new spending authority described in
section 651(c)(2)(C) of this title which is to become ef-
fective during such fiscal year.
Paragraph (1) shall not apply to any bill or resolution
if legislation authorizing the enactment of new budget
authority to be provided in such bill or resolution has
not been timely enacted.’’
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1985 AMENDMENT
Amendment by Pub. L. 99–177 effective Dec. 12, 1985,
and applicable with respect to fiscal years beginning
after Sept. 30, 1985, see section 275(a)(1) of Pub. L.
99–177, formerly set out as an Effective and Termi-
nation Dates note under section 900 of this title prior
to repeal by Pub. L. 112–25, title I, § 104(a), Aug. 2, 2011,
125 Stat. 246.
§ 641. Reconciliation
(a) Inclusion of reconciliation directives in con-
current resolutions on the budget
A concurrent resolution on the budget for any
fiscal year, to the extent necessary to effectuate
the provisions and requirements of such resolu-
tion, shall—
(1) specify the total amount by which—
(A) new budget authority for such fiscal
year;
(B) budget authority initially provided for
prior fiscal years;
(C) new entitlement authority which is to
become effective during such fiscal year; and
(D) credit authority for such fiscal year,
contained in laws, bills, and resolutions within
the jurisdiction of a committee, is to be
Page 193
TITLE 2—THE CONGRESS
§ 641
changed and direct that committee to deter-
mine and recommend changes to accomplish a
change of such total amount;
(2) specify the total amount by which reve-
nues are to be changed and direct that the
committees having jurisdiction to determine
and recommend changes in the revenue laws,
bills, and resolutions to accomplish a change
of such total amount;
(3) specify the amounts by which the statu-
tory limit on the public debt is to be changed
and direct the committee having jurisdiction
to recommend such change; or
(4) specify and direct any combination of the
matters described in paragraphs (1), (2), and (3)
(including a direction to achieve deficit reduc-
tion).
(b) Legislative procedure
If a concurrent resolution containing direc-
tives to one or more committees to determine
and recommend changes in laws, bills, or resolu-
tions is agreed to in accordance with subsection
(a), and—
(1) only one committee of the House or the
Senate is directed to determine and rec-
ommend
changes,
that
committee
shall
promptly make such determination and rec-
ommendations and report to its House rec-
onciliation legislation containing such rec-
ommendations; or
(2) more than one committee of the House or
the Senate is directed to determine and rec-
ommend changes, each such committee so di-
rected shall promptly make such determina-
tion and recommendations and submit such
recommendations to the Committee on the
Budget of its House, which, upon receiving all
such recommendations, shall report to its
House reconciliation legislation carrying out
all such recommendations without any sub-
stantive revision.
For purposes of this subsection, a reconciliation
resolution is a concurrent resolution directing
the Clerk of the House of Representatives or the
Secretary of the Senate, as the case may be, to
make specified changes in bills and resolutions
which have not been enrolled.
(c) Compliance with reconciliation directions
(1) Any committee of the House of Representa-
tives or the Senate that is directed, pursuant to
a concurrent resolution on the budget, to deter-
mine and recommend changes of the type de-
scribed in paragraphs (1) and (2) of subsection (a)
with respect to laws within its jurisdiction,
shall be deemed to have complied with such di-
rections—
(A) if—
(i) the amount of the changes of the type
described in paragraph (1) of such subsection
recommended by such committee do not ex-
ceed or fall below the amount of the changes
such committee was directed by such con-
current resolution to recommend under that
paragraph by more than—
(I) in the Senate, 20 percent of the total
of the amounts of the changes such com-
mittee was directed to make under para-
graphs (1) and (2) of such subsection; or
(II) in the House of Representatives, 20
percent of the sum of the absolute value of
the changes the committee was directed to
make under paragraph (1) and the absolute
value of the changes the committee was
directed to make under paragraph (2); and
(ii) the amount of the changes of the type
described in paragraph (2) of such subsection
recommended by such committee do not ex-
ceed or fall below the amount of the changes
such committee was directed by such con-
current resolution to recommend under that
paragraph by more than—
(I) in the Senate, 20 percent of the total
of the amounts of the changes such com-
mittee was directed to make under para-
graphs (1) and (2) of such subsection; or
(II) in the House of Representatives, 20
percent of the sum of the absolute value of
the changes the committee was directed to
make under paragraph (1) and the absolute
value of the changes the committee was
directed to make under paragraph (2); and
(B) if the total amount of the changes rec-
ommended by such committee is not less than
the total of the amounts of the changes such
committee was directed to make under para-
graphs (1) and (2) of such subsection.
(2)(A) Upon the reporting to the Committee on
the Budget of the Senate of a recommendation
that shall be deemed to have complied with such
directions solely by virtue of this subsection,
the chairman of that committee may file with
the Senate appropriately revised allocations
under section 633(a) of this title and revised
functional levels and aggregates to carry out
this subsection.
(B) Upon the submission to the Senate of a
conference report recommending a reconcili-
ation bill or resolution in which a committee
shall be deemed to have complied with such di-
rections solely by virtue of this subsection, the
chairman of the Committee on the Budget of the
Senate may file with the Senate appropriately
revised allocations under section 633(a) of this
title and revised functional levels and aggre-
gates to carry out this subsection.
(C) Allocations, functional levels, and aggre-
gates revised pursuant to this paragraph shall be
considered to be allocations, functional levels,
and aggregates contained in the concurrent res-
olution on the budget pursuant to section 632 of
this title.
(D) Upon the filing of revised allocations pur-
suant to this paragraph, the reporting com-
mittee shall report revised allocations pursuant
to section 633(b) of this title to carry out this
subsection.
(d) Limitation on amendments to reconciliation
bills and resolutions
(1) It shall not be in order in the House of Rep-
resentatives to consider any amendment to a
reconciliation bill or reconciliation resolution if
such amendment would have the effect of in-
creasing any specific budget outlays above the
level of such outlays provided in the bill or reso-
lution (for the fiscal years covered by the rec-
onciliation instructions set forth in the most re-
cently agreed to concurrent resolution on the
budget), or would have the effect of reducing
any specific Federal revenues below the level of
Page 194
TITLE 2—THE CONGRESS
§ 641
such revenues provided in the bill or resolution
(for such fiscal years), unless such amendment
makes at least an equivalent reduction in other
specific budget outlays, an equivalent increase
in other specific Federal revenues, or an equiva-
lent combination thereof (for such fiscal years),
except that a motion to strike a provision pro-
viding new budget authority or new entitlement
authority may be in order.
(2) It shall not be in order in the Senate to
consider any amendment to a reconciliation bill
or reconciliation resolution if such amendment
would have the effect of decreasing any specific
budget outlay reductions below the level of such
outlay reductions provided (for the fiscal years
covered)
in
the
reconciliation
instructions
which relate to such bill or resolution set forth
in a resolution providing for reconciliation, or
would have the effect of reducing Federal rev-
enue increases below the level of such revenue
increases provided (for such fiscal years) in such
instructions relating to such bill or resolution,
unless such amendment makes a reduction in
other specific budget outlays, an increase in
other specific Federal revenues, or a combina-
tion thereof (for such fiscal years) at least
equivalent to any increase in outlays or de-
crease in revenues provided by such amendment,
except that a motion to strike a provision shall
always be in order.
(3) Paragraphs (1) and (2) shall not apply if a
declaration of war by the Congress is in effect.
(4) For purposes of this section, the levels of
budget outlays and Federal revenues for a fiscal
year shall be determined on the basis of esti-
mates made by the Committee on the Budget of
the House of Representatives or of the Senate,
as the case may be.
(5) The Committee on Rules of the House of
Representatives may make in order amend-
ments to achieve changes specified by reconcili-
ation directives contained in a concurrent reso-
lution on the budget if a committee or commit-
tees of the House fail to submit recommended
changes to its Committee on the Budget pursu-
ant to its instruction.
(e) Procedure in Senate
(1) Except as provided in paragraph (2), the
provisions of section 636 of this title for the con-
sideration in the Senate of concurrent resolu-
tions on the budget and conference reports
thereon shall also apply to the consideration in
the Senate of reconciliation bills reported under
subsection (b) and conference reports thereon.
(2) Debate in the Senate on any reconciliation
bill reported under subsection (b), and all
amendments thereto and debatable motions and
appeals in connection therewith, shall be lim-
ited to not more than 20 hours.
(f) Completion of reconciliation process
It shall not be in order in the House of Rep-
resentatives to consider any resolution pro-
viding for an adjournment period of more than
three calendar days during the month of July
until the House of Representatives has com-
pleted action on the reconciliation legislation
for the fiscal year beginning on October 1 of the
calendar year to which the adjournment resolu-
tion pertains, if reconciliation legislation is re-
quired to be reported by the concurrent resolu-
tion on the budget for such fiscal year.
(g) Limitation on changes to Social Security Act
Notwithstanding any other provision of law, it
shall not be in order in the Senate or the House
of Representatives to consider any reconcili-
ation bill or reconciliation resolution reported
pursuant to a concurrent resolution on the
budget agreed to under section 632 or 635 of this
title, or a joint resolution pursuant to section
907d of this title, or any amendment thereto or
conference report thereon, that contains rec-
ommendations with respect to the old-age, sur-
vivors, and disability insurance program estab-
lished under title II of the Social Security Act
[42 U.S.C. 401 et seq.].
(Pub. L. 93–344, title III, § 310, July 12, 1974, 88
Stat. 315; Pub. L. 99–177, title II, § 201(b), Dec. 12,
1985, 99 Stat. 1053; Pub. L. 101–508, title XIII,
§§ 13112(a)(9), 13207(c), (d), 13210(2), Nov. 5, 1990,
104 Stat. 1388–608, 1388–618 to 1388–620; Pub. L.
105–33, title X, § 10111, Aug. 5, 1997, 111 Stat. 685;
Pub. L. 113–67, div. A, title I, § 122(9), Dec. 26,
2013, 127 Stat. 1175.)
Editorial Notes
REFERENCES IN TEXT
The Social Security Act, referred to in subsec. (g), is
act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Title
II of the Social Security Act is classified generally to
subchapter II (§ 401 et seq.) of chapter 7 of Title 42, The
Public Health and Welfare. For complete classification
of this Act to the Code, see section 1305 of Title 42 and
Tables.
CODIFICATION
Section was formerly classified to section 1331 of
Title 31 prior to the general revision and enactment of
Title 31, Money and Finance, by Pub. L. 97–258, § 1, Sept.
13, 1982, 96 Stat. 877.
AMENDMENTS
2013—Subsec. (c)(1)(A)(i). Pub. L. 113–67, which di-
rected amendment of cl. (i) by substituting ‘‘under that
paragraph by more than—’’ for ‘‘under that paragraph
by more than’’, was executed by making the substi-
tution for ‘‘under such paragraph by more than’’ to re-
flect the probable intent of Congress.
Subsec. (c)(1)(A)(ii). Pub. L. 113–67 substituted ‘‘under
that paragraph by more than—’’ for ‘‘under that para-
graph by more than’’.
1997—Subsec. (c)(1)(A)(i). Pub. L. 105–33, § 10111(1), sub-
stituted subcls. (I) and (II) for ‘‘20 percent of the total
of the amounts of the changes such committee was di-
rected to make under paragraphs (1) and (2) of such sub-
section, and’’.
Subsec. (c)(1)(A)(ii). Pub. L. 105–33, § 10111(2), sub-
stituted subcls. (I) and (II) for ‘‘20 percent of the total
of the amounts of the changes such committee was di-
rected to make under paragraphs (1) and (2) of such sub-
section; and’’.
1990—Subsec. (a)(4). Pub. L. 101–508, § 13207(d), inserted
before period at end ‘‘(including a direction to achieve
deficit reduction)’’.
Subsec. (c). Pub. L. 101–508, § 13207(c), designated ex-
isting provisions as par. (1), redesignated former par. (1)
and subpars. (A) and (B) thereof as subpar. (A) and cls.
(i) and (ii), respectively, redesignated former par. (2) as
subpar. (B) of par. (1), and added par. (2).
Subsec. (f). Pub. L. 101–508, § 13210(2), struck out par.
(1) heading ‘‘In general’’ and text which directed Con-
gress to complete action on any reconciliation bill or
reconciliation resolution reported under subsec. (b) of
this section not later than June 15 of each year, and
struck out the par. (2) designation and heading ‘‘Point
of order in the House of Representatives’’.
Page 195
TITLE 2—THE CONGRESS
§ 642
Subsec. (g). Pub. L. 101–508, § 13112(a)(9), substituted
‘‘joint resolution pursuant’’ for ‘‘resolution pursuant’’
and ‘‘section 907d of this title’’ for ‘‘section 904(b) of
this title’’.
1985—Pub. L. 99–177 substituted ‘‘Reconciliation’’ for
‘‘Second required concurrent resolution and reconcili-
ation process’’ in section catchline.
Subsec. (a). Pub. L. 99–177 amended subsec. (a) gen-
erally, inserting provisions relating to new entitlement
authority and credit authority, and deleting provision
that any such concurrent resolution could be reported,
and the report accompanying it could be filed, in either
House notwithstanding that that House was not in ses-
sion on the day on which such concurrent resolution is
reported.
Subsec. (b). Pub. L. 99–177 amended subsec. (b) gen-
erally, substituting provisions relating to legislative
procedure respecting concurrent resolutions with direc-
tives to committees to determine and recommend
changes in laws, etc., for provisions relating to comple-
tion of action on concurrent resolutions.
Subsec. (c). Pub. L. 99–177 amended subsec. (c) gen-
erally, substituting provisions relating to compliance
with reconciliation directives, for provisions relating
to the reconciliation process.
Subsec. (d). Pub. L. 99–177 amended subsec. (d) gen-
erally, substituting provisions relating to limitations
on amendments to reconciliation bills and resolutions,
for provisions relating to completion of the reconcili-
ation process.
Subsec. (e). Pub. L. 99–177 amended subsec. (e) gen-
erally, substituting references to subsec. (b) for ref-
erences to subsec. (c) wherever appearing, and deleting
references to reconciliation resolutions.
Subsec. (f). Pub. L. 99–177 amended subsec. (f) gen-
erally, inserting provision that Congress complete ac-
tion on reconciliation bills or resolutions reported
under subsec. (b) not later than June 15 of each year
and revising provisions relating to adjournment periods
of the House of Representatives with respect to comple-
tion of action on fiscal year reconciliation legislation.
Subsec. (g). Pub. L. 99–177, in amending section gen-
erally, added subsec. (g).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1985 AMENDMENT
Amendment by Pub. L. 99–177 effective Dec. 12, 1985,
and applicable with respect to fiscal years beginning
after Sept. 30, 1985, except that such amendment, inso-
far as it relates to subsecs. (c), (d), and (g) of this sec-
tion, to become effective Apr. 15, 1986, see section
275(a)(1), (2)(A) of Pub. L. 99–177, formerly set out as an
Effective and Termination Dates note under section 900
of this title prior to repeal by Pub. L. 112–25, title I,
§ 104(a), Aug. 2, 2011, 125 Stat. 246.
§ 642. Budget-related legislation must be within
appropriate levels
(a) Enforcement of budget aggregates
(1) In House of Representatives
Except as provided by subsection (c), after
the Congress has completed action on a con-
current resolution on the budget for a fiscal
year, it shall not be in order in the House of
Representatives to consider any bill, joint res-
olution, amendment, motion, or conference re-
port providing new budget authority or reduc-
ing revenues, if—
(A) the enactment of that bill or resolu-
tion as reported;
(B) the adoption and enactment of that
amendment; or
(C) the enactment of that bill or resolution
in the form recommended in that conference
report;
would cause the level of total new budget au-
thority or total outlays set forth in the appli-
cable concurrent resolution on the budget for
the first fiscal year to be exceeded, or would
cause revenues to be less than the level of
total revenues set forth in that concurrent
resolution for the first fiscal year or for the
total of that first fiscal year and the ensuing
fiscal years for which allocations are provided
under section 633(a) of this title, except when
a declaration of war by the Congress is in ef-
fect.
(2) In Senate
After a concurrent resolution on the budget
is agreed to, it shall not be in order in the Sen-
ate to consider any bill, joint resolution,
amendment, motion, or conference report
that—
(A) would cause the level of total new
budget authority or total outlays set forth
for the first fiscal year in the applicable res-
olution to be exceeded; or
(B) would cause revenues to be less than
the level of total revenues set forth for that
first fiscal year or for the total of that first
fiscal year and the ensuing fiscal years in
the applicable resolution for which alloca-
tions are provided under section 633(a) of
this title.
(3) Enforcement of social security levels in
Senate
After a concurrent resolution on the budget
is agreed to, it shall not be in order in the Sen-
ate to consider any bill, joint resolution,
amendment, motion, or conference report that
would cause a decrease in social security sur-
pluses or an increase in social security deficits
relative to the levels set forth in the applica-
ble resolution for the first fiscal year or for
the total of that fiscal year and the ensuing
fiscal years for which allocations are provided
under section 633(a) of this title.
(b) Social security levels
(1) In general
For purposes of subsection (a)(3), social secu-
rity surpluses equal the excess of social secu-
rity revenues over social security outlays in a
fiscal year or years with such an excess and
social security deficits equal the excess of so-
cial security outlays over social security reve-
nues in a fiscal year or years with such an ex-
cess.
(2) Tax treatment
For purposes of subsection (a)(3), no provi-
sion of any legislation involving a change in
chapter 1 of the Internal Revenue Code of 1986
[26 U.S.C. 1 et seq.] shall be treated as affect-
ing the amount of social security revenues or
outlays unless that provision changes the in-
come tax treatment of social security benefits.
(c) Exception in House of Representatives
Subsection (a)(1) shall not apply in the House
of Representatives to any bill, joint resolution,
or amendment that provides new budget author-
ity for a fiscal year or to any conference report
on any such bill or resolution, if—
(1) the enactment of that bill or resolution
as reported;
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
On or before June 10 of each year, the Committee on Appropriations of the House of Representatives shall report annual appropriation bills providing new budget authority under the jurisdiction of all of its subcommittees for the fiscal year which begins on October 1 of that year.
Source: Supplied U.S. Code snapshot — release unconfirmed · 2 U.S.C. § 641
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 25
TITLE 26—INTERNAL REVENUE CODE
§ 1
1 Section catchline amended by Pub. L. 95–30 without cor-
responding amendment of analysis.
2014—Pub. L. 113–295, div. A, title II, § 221(a)(12)(A),
Dec. 19, 2014, 128 Stat. 4038, struck out part VII ‘‘Envi-
ronmental tax’’.
1989—Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103
Stat. 1980, repealed Pub. L. 100–360, § 111, and provided
that the provisions of law amended by such section are
restored or revived as if such section had not been en-
acted, see 1988 Amendment note below.
1988—Pub. L. 100–360, title I, § 111(c), July 1, 1988, 102
Stat. 697, added part VIII ‘‘Supplemental medicare pre-
mium’’.
1986—Pub. L. 99–499, title V, § 516(b)(5), Oct. 17, 1986,
100 Stat. 1771, added part VII.
1976—Pub. L. 94–455, title XIX, § 1901(b)(2), Oct. 4, 1976,
90 Stat. 1792, struck out part V ‘‘Tax surcharge’’.
1969—Pub. L. 91–172, title III, § 301(b)(1), Dec. 30, 1969,
83 Stat. 585, added part VI.
1968—Pub. L. 90–364, title I, § 102(d), June 28, 1968, 82
Stat. 259, added part V.
PART I—TAX ON INDIVIDUALS
Sec.
1.
Tax imposed.
2.
Definitions and special rules.
3.
Tax tables for individuals having taxable in-
come of less than $20,000.1
[4.
Repealed.]
5.
Cross references relating to tax on individ-
uals.
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455, title V, § 501(c)(1), Oct. 4, 1976, 90
Stat. 1559, substituted ‘‘Tax tables for individuals hav-
ing taxable income of less than $20,000’’ for ‘‘Optional
tax tables for individuals’’ in item 3 and struck out
item 4 relating to rules for optional tax.
1969—Pub. L. 91–172, title VIII, § 803(d)(9), Dec. 30, 1969,
83 Stat. 685, substituted ‘‘Definitions and special rules’’
and ‘‘Optional tax tables for individuals’’ for ‘‘Tax in
case of joint return or return
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Federal Old-Age and Survivors Insurance Trust Fund** There is hereby created on the books of the Treasury of the United States a trust fund to be known as the “Federal Old-Age and Survivors Insurance Trust Fund”. The Federal Old-Age and Survivors Insurance Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Old-Age Reserve Account and the amount standing to the credit of the Old-Age Reserve Account on the books of the Treasury on January 1, 1940, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Federal Old-Age and Survivors Insurance Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Federal Old-Age and Survivors Insurance Trust Fund as hereinafter provided. There is hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1941, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of—
(1) the taxes (including interest, penalties, and additions to the taxes) received under subchapter A of chapter 9 of the Internal Revenue Code of 1939 (and covered into the Treasury) which are deposited into the Treasury by collectors of internal revenue before January 1, 1951; and
(2) the taxes certified each month by the Commissioner of Internal Revenue as taxes received under subchapter A of chapter 9 of such Code which are deposited into the Treasury by collectors of internal revenue after December 31, 1950, and before January 1, 1953, with respect to assessments of such taxes made before January 1, 1951; and
(3) the taxes imposed by
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 401
Stored review status: release_metadata_unconfirmed. The source passage cites 42 U.S.C. § 401. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1800
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 401
§ 401. Trust Funds
(a) Federal Old-Age and Survivors Insurance
Trust Fund
There is hereby created on the books of the
Treasury of the United States a trust fund to be
known as the ‘‘Federal Old-Age and Survivors
Insurance Trust Fund’’. The Federal Old-Age
and Survivors Insurance Trust Fund shall con-
sist of the securities held by the Secretary of
the Treasury for the Old-Age Reserve Account
and the amount standing to the credit of the
Old-Age Reserve Account on the books of the
Treasury on January 1, 1940, which securities
and amount the Secretary of the Treasury is au-
thorized and directed to transfer to the Federal
Old-Age and Survivors Insurance Trust Fund,
and, in addition, such gifts and bequests as may
be made as provided in subsection (i)(1), and
such amounts as may be appropriated to, or de-
posited in, the Federal Old-Age and Survivors
Insurance Trust Fund as hereinafter provided.
There is hereby appropriated to the Federal Old-
Age and Survivors Insurance Trust Fund for the
fiscal year ending June 30, 1941, and for each fis-
cal year thereafter, out of any moneys in the
Treasury not otherwise appropriated, amounts
equivalent to 100 per centum of—
(1) the taxes (including interest, penalties,
and additions to the taxes) received under sub-
chapter A of chapter 9 of the Internal Revenue
Code of 1939 (and covered into the Treasury)
which are deposited into the Treasury by col-
lectors of internal revenue before January 1,
1951; and
(2) the taxes certified each month by the
Commissioner of Internal Revenue as taxes re-
ceived under subchapter A of chapter 9 of such
Code which are deposited into the Treasury by
collectors of internal revenue after December
31, 1950, and before Ja
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 401
Stored review status: historical_2024_not_currentness_verified. The source passage cites 42 U.S.C. § 401. This identifies an authority to review, not proof of applicability.