Recent CRS Reports on Budgetary Issues

TAXES AND FISCAL YEAR 2006 BUDGET RECONCILIATION: A BRIEF SUMMARY
CRS Publication Date: 01/27/2006
Document No.: RS22322
Author(s): David L. Brumbaugh, Government and Finance Division

Abstract: On April 28, 2005, Congress approved an FY2006 budget resolution (H.Con.Res. 95) with reconciliation instructions calling for three bills: a bill containing spending cuts ($1.5 billion in FY2006 and $34.7 billion over five years); a bill increasing the public debt limit by $781 billion (to $8,965 billion); and a bill containing tax cuts. The reconciliation instructions for taxes called for tax cuts of $11 billion in FY2006 and $70 billion over five years. As 2005 drew to a close, Congress began consideration of the tax-reduction reconciliation bill. On November 15, both the House Ways and Means Committee and the Senate Finance Committee approved separate tax-cut proposals as H.R. 4297 and S. 2020, respectively. The full Senate approved a slightly modified version of S. 2020 on November 18; the House passed H.R. 4297 on December 8. An important part of both bills is the extension of numerous temporary, tax-reducing provisions that are scheduled to expire at various times over the next several years. Although most of these "extenders" are the same in each package, there are some differences, including extension of the increased alternative minimum tax (AMT) exemption, which is contained in the Senate proposal but not the House bill; and reduced rates for capital gains and dividends, which are in the House measure but not the Senate plan. Aside from the extenders, the Senate bill contains a number of additional items not contained in the House plan, including tax incentives for development in areas affected by recent hurricanes; both tax benefits and reforms related to charitable contributions; and revenue-raising items in the area of tax shelters and elsewhere. In addition, on December 7, the House passed "stand alone" bills extending the increased AMT exemption (H.R. 4096) and providing disaster-related tax benefits (H.R. 4440). The disaster-related bill was approved by the Senate and signed by the President, becoming Public Law 109-135. The remaining differences between the reconciliation bills are expected to be addressed by a conference committee early in 2006.

CONTINUING APPROPRIATIONS ACTS: BRIEF REVIEW OF RECENT PRACTICES
CRS Publication Date: 01/10/2006
Document No.: RL30343
Author(s): Sandy Streeter, Government and Finance Division

Abstract: This report is divided into two segments. The first segment provides the most recent developments regarding the FY2005 continuing resolution (CR). The second segment provides information on the history of CRs; the nature, scope, and duration of CRs during the last 30 years; the various types of CRs that have been enacted; and an overview of those instances when budget authority1 has lapsed and a funding gap has resulted.

THE BUDGET FOR FISCAL YEAR 2006
CRS Publication Date: 01/05/2006
Document No.: RL32812
Author(s): Philip D. Winters, Government and Finance Division

Abstract: Presidents submit their budget proposals for the upcoming fiscal year (FY) early in each calendar year. The Bush Administration released its FY2006 budget (The Budget of the U.S. Government, Fiscal Year 2006) on February 7, 2005. The multiple volumes contain general and specific descriptions of the Administration's policy proposals and expectations for the budget for FY2006 through FY2010. It includes a section on long-term fiscal issues facing the nation and provides limited information on the revenue and mandatory spending changes after 2010. The full set of budget documents (Budget, Appendix, Analytical Perspectives, Historical Tables, among several others) contains extensive and detailed budget information, including estimates of the budget without the proposed policy changes (current service baseline estimates), historical budget data, detailed budget authority, outlay and receipt data, selected analysis of specific budget related topics, and the Administration's economic forecast. In addition to its presentation of the Administration's proposals, the budget documents are an annual reference source for federal budget information, including enacted appropriations. The Administration's annual budget submission is followed by congressional action on the budget. This usually includes the annual budget resolution, appropriations, and, possibly, a reconciliation bill (or bills) as required by the budget resolution. Over the course of deliberation on the budget, the Administration often revises its original proposals as it interacts with Congress and as conditions change in the economy and the world.

THE BUDGET FOR FISCAL YEAR 2005
CRS Publication Date: 12/12/2005
Document No.: RL32264
Author(s): Philip D. Winters, Government and Finance Division

Abstract: Presidents generally submit their budget proposals for the upcoming fiscal year (FY) early in each calendar year. The Bush Administration released its FY2005 budget (The Budget of the U.S. Government, Fiscal Year 2005) on February 2, 2004. The multiple volumes contained general and specific descriptions of the Administration's policy proposals and expectations for the budget for FY2005 through FY2009. It contained limited information on the revenue and mandatory spending changes after 2009, and a section on long-term fiscal issues facing the nation. The full set of budget documents (Budget, Appendix, Analytical Perspectives, Historical Tables, among several others) contains extensive and detailed budget information, including estimates of the budget without the proposed policy changes (current service baseline estimates), historical budget data, detailed budget authority, outlay and receipt data, selected analysis of specific budget related topics, and the Administration's economic forecast. In addition to its presentation of the Administration's proposals, the budget documents are an annual reference source for federal budget information, including enacted appropriations. The Administration's annual budget submission is followed by congressional action on the budget. This usually includes the annual budget resolution, appropriations, and, possibly, a reconciliation bill (or bills) as required by the budget resolution. Over the course of deliberation on the budget, the Administration often revises its original proposals as it interacts with Congress and as conditions change in the economy and the world.

CRS Reports on specific appropriations.

CHILD WELFARE: PROGRAM REAUTHORIZATIONS AND RECENT AND FY2006 FUNDING LEVELS
CRS Publication Date: 01/11/2006
Document No.: RS22178
Author(s): Emilie Stoltzfus, Domestic Social Policy Division

Abstract: Most child welfare programs receive funding through the Department of Health and Human Services (HHS), and their FY2006 funding is included in P.L. 109-149, which was signed by the President on December 30, 2005. A few child welfare programs receive funding through the Department of Justice, and the FY2006 funding for those programs is included in P.L. 109-108, which was signed by the President on November 22, 2005. However, P.L. 109-148 (the Defense Appropriations Act) includes a 1% reduction in most discretionary program funding - including all the discretionary child welfare funding discussed in the report. Overall, the estimated final FY2006 child welfare funding levels - for both discretionary and mandatory accounts - are lower than those approved for FY2005. The Promoting Safe and Stable Families program (Title IV-B, Subpart 2 of the Social Security Act) will expire with FY2006, and Congress may act to reauthorize this program in the 109th Congress. Funding authorization for several small child welfare grant programs (Adoption Awareness, Children's Advocacy Centers, Court Appointed Special Advocates, and Training for Judicial Personnel and Practitioners) expired with FY2005. Although Congress did not act to reauthorize funding for most of these programs, FY2006 appropriations have been enacted for each of them. In addition, funding for the Court Appointed Special Advocates program has been extended for FY2007-FY2011 (P.L. 109-162).

FY2006 APPROPRIATIONS FOR THE DEPARTMENT OF TRANSPORTATION
CRS Publication Date: 01/11/2006
Document No.: RL32945
Author(s): David Randall Peterman, Resources, Science, and Industry Division

Abstract: The conference version of H.R. 3058 was passed by Congress on November 18, 2005; the President signed the bill into law on November 30, 2005 (P.L. 109-115). The conference bill provided $60.7 billion for the Department of Transportation, less than either the House or Senate version, but $1.0 billion over FY2005 funding and $2.4 billion more than requested. On December 30, 2005, the President signed the FY2006 Department of Defense appropriations bill (P.L. 109-148), which included a one percent across-the-board rescission of non-emergency federal discretionary funding for FY2006 and $2.8 billion in supplemental funding to DOT for response to the consequences of Hurricanes Katrina, Rita, and Wilma.

REHABILITATION ACT OF 1973: 109TH CONGRESS LEGISLATION, FY2006 BUDGET REQUEST, AND FY2006 APPROPRIATIONS
CRS Publication Date: 01/26/2006
Document No.: RL33249
Author(s): Scott Szymendera, Domestic Social Policy Division

Abstract: The Rehabilitation Act of 1973 is the nation's major program to provide comprehensive vocational rehabilitation (VR) services to help people with physical and mental disabilities achieve employment goals and full integration into society. Authorization of appropriations for the Rehabilitation Act expired in FY2003. H.R. 27, the Job Training Improvement Act of 2005, passed by the House on March 2, 2005, and S. 1021, the Workforce Investment Act Amendments of 2005, reported by the Senate Health, Education, Labor and Pensions (HELP) Committee on September 7, 2005, would reauthorize the act through FY2011. The Rehabilitation Act amendments are part of bills that would reauthorize programs authorized by the Workforce Investment Act (WIA). In other action, P.L. 109-82 (H.R. 3864) signed September 30, 2005, amends the act to provide VR services to assist persons with disabilities affected by Hurricanes Katrina and Rita. The President requested $3 billion for the act for FY2006, a 0.1% increase over FY2005. The budget request would eliminate four programs authorized under the act (programs for migrant and seasonal farmworkers, recreational activities, supported employment state grants, and projects with industry (PWI)). The budget also proposed to allow states to move Title I of the Rehabilitation Act into a Consolidated Workforce Investment state grant for employment services. Ultimately, Congress appropriated more than $3.1 billion for the act for FY2006. This appropriation included funding for the four programs that the President had sought to eliminate. All appropriations for programs under the act, with the exception of state VR grants, were later reduced by 1% as part of the acrossthe- board funding rescission mandated by the Defense Appropriations Act (P.L. 109- 148).

SCIENCE, STATE, JUSTICE, COMMERCE AND RELATED AGENCIES (HOUSE)/COMMERCE, JUSTICE, SCIENCE AND RELATED AGENCIES (SENATE): FY2006 APPROPRIATIONS
CRS Publication Date: 12/23/2005
Document No.: RL32885
Author(s): Ian F. Fergusson and Susan B. Epstein, Foreign Affairs, Defense, and Trade Division

Abstract: This report is a guide to the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the House Committee on Appropriations and Senate Subcommittee on Legislative Branch of the Senate Committee on Appropriations. It summarizes the current legislative status of the bill, its scope, major issues, funding levels, and related legislative activity.

TRANSPORTATION, THE TREASURY, HOUSING AND URBAN DEVELOPMENT, THE JUDICIARY, THE DISTRICT OF COLUMBIA, THE EXECUTIVE OFFICE OF THE PRESIDENT, AND INDEPENDENT AGENCIES: FY2006 APPROPRIATIONS
CRS Publication Date: 12/21/2005
Document No.: RL32905
Author(s): David Randall Peterman and John Frittelli, Resources, Science, and Industry Division

Abstract: This report is a guide to one of the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the Subcommittee on Transportation, Treasury, and Housing and Urban Development, the Judiciary, District of Columbia of the House Committee on Appropriations, and by the Subcommittee on Transportation, Treasury, the Judiciary, Housing and Urban Development, and Related Agencies of the Senate Committee on Appropriations. It summarizes the current legislative status of the bill, its scope, major issues, funding levels, and related legislative activity.

ENERGY AND WATER DEVELOPMENT: FY2006 APPROPRIATIONS
CRS Publication Date: 12/16/2005
Document No.: RL32852
Author(s): Carl Behrens, Resources, Science, and Industry Division

Abstract: This report is a guide to the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Energy and Water Development. It summarizes the status of the bill, its scope, major issues, funding levels, and related congressional activity.

THE NATIONAL AERONAUTICS AND SPACE ADMINISTRATION: OVERVIEW, FY2006 BUDGET IN BRIEF, AND KEY ISSUES FOR CONGRESS
CRS Publication Date: 01/04/2006
Document No.: RS22063
Author(s): Marcia S. Smith and Daniel Morgan, Resources, Science, and Industry Division

Abstract: The National Aeronautics and Space Administration (NASA) conducts U.S. civilian space activities. For FY2006, NASA requested $16,456.3 million. Congress appropriated $16,456.8 million, $500,000 above the request, in the FY2006 Science, State, Justice, Commerce appropriations act (P.L. 109-108), subject to a 0.28% rescission in that act, and a 1% rescission in another appropriations act (P.L. 109-148). The latter act also adds $350 million for NASA for hurricane recovery. Congress passed a FY2007-2008 NASA authorization act (P.L. 109-155) that does not include FY2006 funding.

VETERANS' MEDICAL CARE: FY2006 APPROPRIATIONS
CRS Publication Date: 12/21/2005
Document No.: RL32975
Author(s): Sidath Viranga Panangala, Domestic Social Policy Division

Abstract: On November 18, 2005, the House voted to adopt the conference report (H.Rept. 109-305) making appropriations for Military Quality of Life, Military Construction, Veterans Affairs, and Related Agencies for FY2006 (Military Quality of Life and Veterans Affairs Appropriations Act, 2006). The Senate adopted H.Rept 109-305 by unanimous consent that same day. The Military Quality of Life and Veterans Affairs Appropriations Act, 2006 (MIL-QUAL-VA Appropriations Act, P.L.109-114) was signed into law by the President on November 30, 2005. Among other things, this bill appropriated $29.1 billion for Veterans Health Administration (VHA) programs. This is a 2% decrease in funding compared to the FY2005 enacted amount, and $1 billion less than the FY2006 request. The MIL-QUAL-VA Appropriations Act appropriated $22.5 billion for medical services, of which $1.2 billion was designated as an emergency appropriation. Furthermore, P.L.109-114 appropriated $2.9 billion for medical administration, $3.3 billion for medical facilities, and $412 million for medical and prosthetic research. Under P.L 109-114, the total amount of funds available for VHA would be $31.2 billion, including $2.2 billion in collections (copays and third-party insurance payments). The MIL-QUALVA Appropriations Act did not recommend any of the fee increases proposed by the President. On December 19, 2005, the House adopted the conference report to accompany the FY2006 Department of Defense Appropriations bill (H.R. 2863). The Housepassed version of the conference agreement includes funding for VHA to address recovery activities related to the hurricanes in the Gulf of Mexico, and to prepare for a possible pandemic influenza outbreak, and excludes the Department of Veterans Affairs (VA) programs from the 1% across-the-board rescission (these amounts are not included in Table 1). The conference report is awaiting Senate action.

AGRICULTURE AND FY2006 BUDGET RECONCILIATION
CRS Publication Date: 12/23/2005
Document No.: RS22086
Author(s): Ralph M. Chite, Resources, Science, and Industry Division

Abstract: During the week of December 18, 2005, both the House and Senate approved the conference agreement on the Deficit Reduction Act of 2005 (H.Rept. 109-362, S. 1932), which includes net reductions of $2.7 billion over five years for USDA mandatory programs. Included in the agreement is a $1.7 billion reduction in farm commodity support programs, a $934 million reduction in conservation spending, a $620 million reduction in a mandatory research program, and $419 million cut in rural development programs, as scored by CBO over a five-year period (FY2006-2010). The measure also includes a two-year extension of a dairy income support program, at an estimated cost of $998 million. No reductions to food stamp spending were included in the conference agreement.

OF THE PRESIDENT, AND INDEPENDENT AGENCIES: FY2006 APPROPRIATIONS
CRS Publication Date: 12/21/2005
Document No.: RL32905
Author(s): David Randall Peterman and John Frittelli, Resources, Science, and Industry Division

Abstract: This report is a guide to one of the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the Subcommittee on Transportation, Treasury, and Housing and Urban Development, the Judiciary, District of Columbia of the House Committee on Appropriations, and by the Subcommittee on Transportation, Treasury, the Judiciary, Housing and Urban Development, and Related Agencies of the Senate Committee on Appropriations. It summarizes the current legislative status of the bill, its scope, major issues, funding levels, and related legislative activity.

CRS Reports can be obtained from GalleryWatch.com. Individual reports are available from www.pennyhill.com.

Ron Jones, University of Cinncinati College of Law