Revenue Measures in Congress: Procedural Considerations (CRS Report for Congress)
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| Release Date |
Nov. 26, 2001 |
| Report Number |
RL31197 |
| Report Type |
Report |
| Authors |
James V. Saturno, Government and Finance Division |
| Source Agency |
Congressional Research Service |
Summary:
New revenue legislation, and revisions of existing revenue laws, may be considered by the House and Senate as freestanding measures. In recent years, however, such changes have frequently been considered as part of the budget reconciliation process. In either case, revenues are expected to conform to the level established by Congress in the budget resolution, and generally must be considered under the procedures found in the U.S. Constitution, the Congressional Budget Act of 1974, the Budget Enforcement Act of 1990, and the rules of the House and Senate. This report describes how each of these components has an impact on the consideration of revenue legislation.
