Sec. 1026. DEFINITIONS
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## Sec. 1026 DEFINITIONS **[**[2 U.S.C. 691e](/us/usc/t2/s691e)**]** As used in this part: ####
(1)Appropriation law The term “**appropriation law**” means an Act referred to in section 105 of title 1, United States Code, including any general or special appropriation Act, or any Act making supplemental, deficiency, or continuing appropriations, that has been signed into law pursuant to Article I, section 7, of the Constitution of the United States. ####
(2)Calendar day The term “**calendar day**” means a standard 24-hour period beginning at midnight. ####
(3)Calendar days of session The term “**calendar days of session**” shall mean only those days on which both Houses of Congress are in session. ####
(4)Cancel The term “**cancel**” or “**cancellation**” means— #####
(A)with respect to any dollar amount of discretionary budget authority, to rescind; #####
(B)with respect to any item of new direct spending— ######
(i)that is budget authority provided by law (other than an appropriation law), to prevent such budget authority from having legal force or effect; ######
(ii)that is entitlement authority, to prevent the specific legal obligation of the United States from having legal force or effect; or ######
(iii)through the food stamp program, to prevent the specific provision of law that results in an increase in budget authority or outlays for that program from having legal force or effect; and #####
(C)with respect to a limited tax benefit, to prevent the specific provision of law that provides such benefit from having legal force or effect. ####
(5)Direct spending The term “**direct spending**” means— #####
(A)budget authority provided by law (other than an appropriation law); #####
(B)entitlement authority; and #####
(C)the food stamp program. ####
(6)Disapproval bill The term “**disapproval bill**” means a bill or joint resolution which only disapproves one or more cancellations of dollar amounts of discretionary budget authority, items of new direct spending, or limited tax benefits in a special message transmitted by the President under this part and— #####
(A)the title of which is as follows: “**A bill disapproving the cancellations transmitted by the President on ————**”, the blank space being filled in with the date of transmission of the relevant special message and the public law number to which the message relates; #####
(B)which does not have a preamble; and #####
(C)which provides only the following after the enacting clause: “**That Congress disapproves of cancellations ————**”, the blank space being filled in with a list by reference number of one or more cancellations contained in the President's special message, “**as transmitted by the President in a special message on ————**”, the blank space being filled in with the appropriate date, “**regarding ————.**”, the blank space being filled in with the public law number to which the special message relates. ####
(7)Dollar amount of discretionary budget authority #####
(A)Except as provided in subparagraph (B), the term “**dollar amount of discretionary budget authority**” means the entire dollar amount of budget authority— ######
(i)specified in an appropriation law, or the entire dollar amount of budget authority required to be allocated by a specific proviso in an appropriation law for which a specific dollar figure was not included; ######
(ii)represented separately in any table, chart, or explanatory text included in the statement of managers or the governing committee report accompanying such law; ######
(iii)required to be allocated for a specific program, project, or activity in a law (other than an appropriation law) that mandates the expenditure of budget authority from accounts, programs, projects, or activities for which budget authority is provided in an appropriation law; ######
(iv)represented by the product of the estimated procurement cost and the total quantity of items specified in an appropriation law or included in the statement of managers or the governing committee report accompanying such law; or ######
(v)represented by the product of the estimated procurement cost and the total quantity of items required to be provided in a law (other than an appropriation law) that mandates the expenditure of budget authority from accounts, programs, projects, or activities for which budget authority is provided in an appropriation law. #####
(B)The term “**dollar amount of discretionary budget authority**” does not include— ######
(i)direct spending; ######
(ii)budget authority in an appropriation law which funds direct spending provided for in other law; ######
(iii)any existing budget authority rescinded or canceled in an appropriation law; or ######
(iv)any restriction, condition, or limitation in an appropriation law or the accompanying statement of managers or committee reports on the expenditure of budget authority for an account, program, project, or activity, or on activities involving such expenditure. ####
(8)Item of new direct spending The term “**item of new direct spending**” means any specific provision of law that is estimated to result in an increase in budget authority or outlays for direct spending relative to the most recent levels calculated pursuant to section 257 of the Balanced Budget and Emergency Deficit Control Act of 1985. ####
(9)Limited tax benefit #####
(A)The term “**limited tax benefit**” means— ######
(i)any revenue-losing provision which provides a Federal tax deduction, credit, exclusion, or preference to 100 or fewer beneficiaries under the Internal Revenue Code of 1986 in any fiscal year for which the provision is in effect; and ######
(ii)any Federal tax provision which provides temporary or permanent transitional relief for 10 or fewer beneficiaries in any fiscal year from a change to the Internal Revenue Code of 1986. #####
(B)A provision shall not be treated as described in subparagraph (A)(i) if the effect of that provision is that— ######
(i)all persons in the same industry or engaged in the same type of activity receive the same treatment; ######
(ii)all persons owning the same type of property, or issuing the same type of investment, receive the same treatment; or ######
(iii)any difference in the treatment of persons is based solely on— ######
(I)in the case of businesses and associations, the size or form of the business or association involved; ######
(II)in the case of individuals, general demographic conditions, such as income, marital status, number of dependents, or tax return filing status; ######
(III)the amount involved; or ######
(IV)a generally-available election under the Internal Revenue Code of 1986. #####
(C)A provision shall not be treated as described in subparagraph (A)(ii) if— ######
(i)it provides for the retention of prior law with respect to all binding contracts or other legally enforceable obligations in existence on a date contemporaneous with congressional action specifying such date; or ######
(ii)it is a technical correction to previously enacted legislation that is estimated to have no revenue effect. #####
(D)For purposes of subparagraph (A)— ######
(i)all businesses and associations which are related within the meaning of sections 707(b) and 1563(a) of the Internal Revenue Code of 1986 shall be treated as a single beneficiary; ######
(ii)all qualified plans of an employer shall be treated as a single beneficiary; ######
(iii)all holders of the same bond issue shall be treated as a single beneficiary; and ######
(iv)if a corporation, partnership, association, trust or estate is the beneficiary of a provision, the shareholders of the corporation, the partners of the partnership, the members of the association, or the beneficiaries of the trust or estate shall not also be treated as beneficiaries of such provision. #####
(E)For purposes of this paragraph, the term “**revenue-losing provision**” means any provision which results in a reduction in Federal tax revenues for any one of the two following periods— ######
(i)the first fiscal year for which the provision is effective; or ######
(ii)the period of the 5 fiscal years beginning with the first fiscal year for which the provision is effective. #####
(F)The terms used in this paragraph shall have the same meaning as those terms have generally in the Internal Revenue Code of 1986, unless otherwise expressly provided. ####
(10)OMB The term “**OMB**” means the Director of the Office of Management and Budget.
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Sec. 1026
DEFINITIONS
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