Page:United States Statutes at Large Volume 108 Part 6.djvu/527

 CONCURRENT RESOLUTIONS—MAY 12, 1994 108 STAT. 5095 joint resolution, as the case may be. An affirmative vote of threefifths of the Members of the Senate, duly chosen and sworn, shall be required in the Senate to sustain an appeal of the ruling of the Chair on a point of order raised under this section. (d) DETERMINATION OF BUDGET LEVELS. — For purposes of this section, the levels of new budget authority, outlays, and revenues for a fiscal year shall be determined on the basis of estimates made by the Committee on the Budget of the Senate. SEC. 25. INTERNAL REVENUE SERVICE COMPLIANCE INITIATIVE. (a)(1) ADJUSTMENTS. —For purposes of points of order under the Congressional Budget and Impoundment Control Act of 1974 and concurrent resolutions on the budget— (A) the discretionary spending limits under section 601(a)(2) of that Act (and those limits as cumulatively adjusted) for the current fiscal year and each outyear; (B) the allocations to the Committees on Appropriations under sections 302(a) and 602(a) of that Act; (C) the appropriate budgetary aggregates in the most recently agreed to concurrent resolution on the budget; and (D) the maximum deficit amount under section 601(a)(1) of that Act (and that amount as cumulatively adjusted) for the current fiscal year, shall be adjusted to reflect the amounts of additional new budget authority or additional outlays (as defined in paragraph (2)) reported by the Committee on Appropriations in appropriations Acts (or by the committee of conference on such legislation) for the Internal Revenue Service compliance initiative activities in any fiscal year, but not to exceed in any fiscal year $405,000,000 in new budget authority and $405,000,000 in outlays. (2) ADDITIONAL AMOUNTS. —As used in this section, the terms "additional new budget authority" or "additional outlays" shall mean, for any fiscal year, budget authority or outlays (as the case may be) in excess of the amounts requested for that fiscal year for the Internal Revenue Service in the President's Budget for fiscal year 1995. (b) REVISED LIMITS, ALLOCATIONS, AND AGGREGATES.— Upon the reporting of legislation pursuant to subsection (a), and again upon the submission of a conference report on such legislation (if a conference report is submitted), the Chairman of the Committee on the Budget of the Senate or the House of Representatives (as the case may be) shall submit to that Chairman's respective House appropriately revised— (1) discretionary spending limits under section 601(a)(2) of the Congressional Budget Act of 1974 (and those limits as cumulatively adjusted) for the current fiscal year and each outyear; (2) allocations to the Committees on Appropriations under sections 302(a) and 602(a) of that Act; (3) appropriate budgetary aggregates in the most recently agreed to concurrent resolution on the budget; and (4) maximum deficit amount under section 601(a)(1) of that Act (and that amount as cumulatively adjusted) for the current fiscal year, to carry out this subsection. These revised discretionary spending limits, allocations, and aggregates shall be considered for purposes of congressional enforcement under that Act as the discretionary spending limits, allocations, and aggregates.

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