Number: RL30009
Title: TAX-CUT LEGISLATION: APPLICABLE BUDGET ENFORCEMENT PROCEDURES
Authors: Robert Keith, Government Division 
Abstract: Consideration of tax-cut legislation is subject to two different sets of budget enforcement procedures. First, under the Congressional Budget Act of 1974, the House and Senate are required to adopt an annual budget resolution, which is enforced by points of order when individual spending and revenue measures are considered. Second, under the Balanced Budget and Emergency Deficit Control Act of 1985, tax-cut legislation, as well as any other legislation affecting revenues or direct spending, is subject to a pay-as-you-go requirement tied to the sequestration process. This report assesses the application of these enforcement procedures to tax-cut legislation.
Pages: 8
Date: Updated December 31, 1998