{
  "id": "98-846",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "98-846",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 101226,
      "date": "1998-11-23",
      "retrieved": "2016-05-24T20:48:47.948941",
      "title": "Revenue Provisions in Annual Appropriations Acts",
      "summary": "Under the standing rules and practices of the House of Representatives and the Senate,\nlegislation\naffecting the revenues of the federal government usually is considered separately from legislation\nproviding annual appropriations to federal agencies. Coordination of revenue and spending\ndecisions occurs under the congressional budget process, in which the appropriate aggregate levels\nof revenue and spending for a multi-year period are set forth in a concurrent resolution on the budget. \nThe revenue and spending legislation necessary to implement budget resolution policies, however,\nusually is developed under separate and distinct procedures. Notwithstanding this general feature\nof the legislative process, revenue provisions are included in annual appropriations acts from time\nto time.\n  During the 1980s and 1990s, revenue provisions have been included in regular appropriations\nacts on several occasions. For the most part, these provisions have been relatively minor in scope,\nwith modest budgetary impact. However, as discussed in this report, four measures enacted in the\nlate 1990s involved 5-year revenue losses in excess of $150 million. Nearly all legislative changes\naffecting revenues during this period have occurred in revenue bills and reconciliation measures\nconsidered under regular legislative procedures, with a multi-year revenue impact of hundreds of\nbillions of dollars. In some cases, provisions involving offsetting collections with a substantial\nbudgetary impact have been included in annual appropriations acts, but such transactions are not\ncounted as revenues.\n  On the basis of information provided by the Congressional Budget Office, six annual\nappropriations acts enacted during FY1991-1999 included revenue provisions: (1) the Omnibus\nConsolidated Rescissions and Appropriations Act, FY1996 ( P.L. 104-134 ); (2) the VA-HUD\nAppropriations Act, FY1997 ( P.L. 104-204 ); (3) the Omnibus Consolidated Appropriations Act,\nFY1997 ( P.L. 104-208 ); (4) the Treasury-Postal Appropriations Act, FY1998 ( P.L. 105-61 ); (5) the\nVA-HUD Appropriations Act, FY1999 ( P.L. 105-276 ); and (6) the Omnibus Consolidated and\nSupplemental Emergency Appropriations Act, FY1999 ( P.L. 105-277 ). Three of the six measures\nwere regular appropriations acts; the other three were omnibus appropriations acts. Two of the \nmeasures involved revenue increases (ranging from $25 million to $967 million over 5 years); the\nother four involved revenue losses (ranging from $55 million to $516 million over 5 years).\n  The revenue provisions included in these six acts dealt with such matters as the adjustment of\nmonetary penalties for inflation; the required use by federal agencies of electronic fund transfers;\nnewborns' and mothers' health protection; parity in certain mental health benefits; bank insurance\nfunds; a one-time open season so that federal employees in the Civil Service Retirement System\ncould choose to switch to the newer Federal Employees Retirement System; a change to the Freddie\nMac charter involving default loss protection (which subsequently was repealed); the extension of\nexpiring tax provisions; Medicare-related provisions; and revenue offsets.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
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      "topics": []
    }
  ],
  "topics": [
    "American Law",
    "Appropriations"
  ]
}