Appropriations Report Language: Overview of Development and Components

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Appropriations Report Language: Overview of
~~August 16~~September 14, 2021 , 2021
Components and Development
Kevin P. McNellis
In general, congressional reports may accompany appropriations measures reported by the House In general, congressional reports may accompany appropriations measures reported by the House
Analyst on Congress and Analyst on Congress and
and Senate Appropriations Committees or when the House and Senate resolve differences and Senate Appropriations Committees or when the House and Senate resolve differences
the Legislative Process the Legislative Process
between appropriations measures. Although the language contained in these reports is not between appropriations measures. Although the language contained in these reports is not

considered binding in the same manner as the statutory language of appropriations acts, report considered binding in the same manner as the statutory language of appropriations acts, report
language plays an essential role in the congressional consideration of appropriations measures language plays an essential role in the congressional consideration of appropriations measures

and also affects how federal agencies obligate the funds provided by those measures. The House and also affects how federal agencies obligate the funds provided by those measures. The House
and Senate Appropriations Committees have developed specific components and committee practices related to report and Senate Appropriations Committees have developed specific components and committee practices related to report
language that differ in important ways from how other committees draft and use congressional reports. In addition, chamber language that differ in important ways from how other committees draft and use congressional reports. In addition, chamber
rules require the inclusion of specific types of information about the contents of appropriations measures in order to facilitate rules require the inclusion of specific types of information about the contents of appropriations measures in order to facilitate
their congressional consideration. This CRS report provides an overview of the key components of appropriations report their congressional consideration. This CRS report provides an overview of the key components of appropriations report
language and how that language is developed by the House and Senate Appropriations Committees. language and how that language is developed by the House and Senate Appropriations Committees.
In current practice, appropriations report language has a number of typical components. Much of the language is devoted to a In current practice, appropriations report language has a number of typical components. Much of the language is devoted to a
“section-by-section” analysis of each of the appropriation bill’s accounts. It also includes a lengthy set of tables that provides “section-by-section” analysis of each of the appropriation bill’s accounts. It also includes a lengthy set of tables that provides
a “comparative statement of new budget authority” between what is provided in the bill, the prior year’s appropriation, and a “comparative statement of new budget authority” between what is provided in the bill, the prior year’s appropriation, and
the amounts requested in the President’s budget. The report language also typically includes a number of directives to the the amounts requested in the President’s budget. The report language also typically includes a number of directives to the
agencies funded in the bill. These directives can address the form of budget justifications, other reporting guidelines and agencies funded in the bill. These directives can address the form of budget justifications, other reporting guidelines and
committee initiatives, “program, project, or activity” (PPA) definitions, reprogramming and other notification guidelines, and committee initiatives, “program, project, or activity” (PPA) definitions, reprogramming and other notification guidelines, and
specific programmatic requests. The Congressional Budget Act also requires that House and Senate Appropriations specific programmatic requests. The Congressional Budget Act also requires that House and Senate Appropriations
Committee reports for regular and supplemental appropriations measures include a statement comparing levels in the Committee reports for regular and supplemental appropriations measures include a statement comparing levels in the
measure to the applicable Section 302(b) suballocations. House and Senate rules also mandate that committee reports for measure to the applicable Section 302(b) suballocations. House and Senate rules also mandate that committee reports for
general appropriations measures provide lists of appropriations not authorized by law and the disclosure of congressionally general appropriations measures provide lists of appropriations not authorized by law and the disclosure of congressionally
directed spending (commonly referred to as “earmarks”). In addition, the House requires that rescissions and transfers, as directed spending (commonly referred to as “earmarks”). In addition, the House requires that rescissions and transfers, as
well as language changing existing law, be listed in committee reports well as language changing existing law, be listed in committee reports ~~accomp anying~~accompanying general appropriations measures. general appropriations measures.

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Appropriations Report Language: Overview of Components and Development

Introduction
Since the first Congress, the congressional appropriations process has involved the annual Since the first Congress, the congressional appropriations process has involved the annual
consideration of measures to fund the activities of most federal agencies and departments.1 The consideration of measures to fund the activities of most federal agencies and departments.1 The
process has evolved over time so that it currently assumes the consideration of 12 process has evolved over time so that it currently assumes the consideration of 12 regular
appropriations bills to provide discretionary spending for the upcoming fiscal year.2 If some or to provide discretionary spending for the upcoming fiscal year.2 If some or alall
of the regular appropriations measures are not enacted before the beginning of the upcoming of the regular appropriations measures are not enacted before the beginning of the upcoming
fiscal year (October 1), one or more fiscal year (October 1), one or more continuing resolutions (CRs) might be enacted to provide (CRs) might be enacted to provide
temporary appropriations until either regular appropriations are enacted or the fiscal year ends. temporary appropriations until either regular appropriations are enacted or the fiscal year ends.
Congress may also consider Congress may also consider supplemental appropriations to provide additional funds in the to provide additional funds in the
current fiscal year, current fiscal year, ~~typical y~~typically to address pressing or unanticipated funding needs.3 to address pressing or unanticipated funding needs.3
Congress’s consideration of these types of appropriations measures has developed in response to Congress’s consideration of these types of appropriations measures has developed in response to
a variety of internal and external institutionala variety of internal and external institutional considerations. The principal internal considerations considerations. The principal internal considerations
include the long-standing congressional rules and practices that encourage the separation of include the long-standing congressional rules and practices that encourage the separation of
money and policy decisions (“appropriations” and “authorizations,” respectively); the constraints money and policy decisions (“appropriations” and “authorizations,” respectively); the constraints
of previously agreed-upon fiscal policies and goals;4 and the relationship between the of previously agreed-upon fiscal policies and goals;4 and the relationship between the
appropriations committees and their respective parent chambers. Additional external appropriations committees and their respective parent chambers. Additional external
considerations, which largely derive from the relationship between Congress and the agencies considerations, which largely derive from the relationship between Congress and the agencies
funded through the annual appropriations process, include the degree of administrative flexibility funded through the annual appropriations process, include the degree of administrative flexibility
granted to agencies and congressional oversight of agencies’ use of appropriated funds. granted to agencies and congressional oversight of agencies’ use of appropriated funds.
The form and content of the committee reports that accompany appropriations measures have also The form and content of the committee reports that accompany appropriations measures have also
evolved in response to these internal and external institutionalevolved in response to these internal and external institutional considerations. The House and considerations. The House and
Senate Appropriations Committees primarily use report language for two broad purposes. First, Senate Appropriations Committees primarily use report language for two broad purposes. First,
report language explains the provisions of an appropriations measure to Representatives and report language explains the provisions of an appropriations measure to Representatives and
Senators who Senators who ~~wil~~ will subsequently consider the accompanying measure. Second, report language is subsequently consider the accompanying measure. Second, report language is
used to communicate with the federal agencies receiving the appropriations by providing used to communicate with the federal agencies receiving the appropriations by providing
supplementary information and an explanation of the measure’s legislative intent, which often supplementary information and an explanation of the measure’s legislative intent, which often
includes a range of directives to the agency. includes a range of directives to the agency.
Although report language itself does not meet the bicameralism and presentment requirements of Although report language itself does not meet the bicameralism and presentment requirements of
Article I, Section 7, of the Constitution—and therefore does not bind agencies in the same Article I, Section 7, of the Constitution—and therefore does not bind agencies in the same
manner as statutory appropriations language—agencies manner as statutory appropriations language—agencies ~~wil usual y~~will usually comply with a report’s comply with a report’s
directives. One congressional scholar observed that “the criticisms and suggestions carried in the directives. One congressional scholar observed that “the criticisms and suggestions carried in the
reports accompanying each reports accompanying each ~~bil~~ bill are expected to influence the subsequent behavior of the agency. are expected to influence the subsequent behavior of the agency.

1 An 1 An appropriation is a type of is a type of budget authority that provides the legal authority for agencies to incur financial that provides the legal authority for agencies to incur financial
obligations and to make payments from the and to make payments from the ~~T reasury~~Treasury for specific purposes. For a further explanation of these terms, see for specific purposes. For a further explanation of these terms, see
U.S.U.S. Government Accountability Office (GAO), Government Accountability Office (GAO), A Glossary ~~of Term s~~ of Terms Used in the Federal Budget Process, GAO-05-, GAO-05-
734SP, September 2005, pp. 20-23, 70, https://www.gao.gov/assets/gao-05-734sp.pdf. 734SP, September 2005, pp. 20-23, 70, https://www.gao.gov/assets/gao-05-734sp.pdf.
2 2 ~~T he~~The congressional budget congressional budget process distinguishesprocess distinguishes ~~between~~ between discretionary spending, spending, which is controlled through which is controlled through
appropriations acts, and appropriations acts, and direct (or mandatory) spending, which is controlled through permanent law. For further (or mandatory) spending, which is controlled through permanent law. For further
information on this distinction, see CRSinformation on this distinction, see CRS Report R46240, Report R46240, Introduction to the Federal Budget Process. . ~~T he~~The annual annual
appropriations process is also usedappropriations process is also used to provide appropriations necessary to finance certain direct spending programs that to provide appropriations necessary to finance certain direct spending programs that
lack a fundinglack a funding source in the authorizing statute. Such “appropriated mandatory” or “appropriated entitlement” spending source in the authorizing statute. Such “appropriated mandatory” or “appropriated entitlement” spending
is discussedis discussed in CRSin CRS Report RS20129, Report RS20129, ~~Entitlem ents~~Entitlements and Appropriated ~~Entitlem ents~~Entitlements in the Federal Budget Process. .
3 For a general overview of the annual appropriations process, see CRS 3 For a general overview of the annual appropriations process, see CRS Report R42388, Report R42388, The Congressional
Appropriations Process: An Introduction. .
4 Examples of such 4 Examples of such constraints include those associated with budgetconstraints include those associated with budget resolutions, other statutory spending limits, and resolutions, other statutory spending limits, and
previously enacted legislation. previously enacted legislation.
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Appropriations Report Language: Overview of Components and Development

Committee reports are not the law, but it is expected that they be regarded almost as seriously.”5 Committee reports are not the law, but it is expected that they be regarded almost as seriously.”5
~~Additional y,~~ Additionally, Congress can incorporate certain provisions of the appropriations committee reports Congress can incorporate certain provisions of the appropriations committee reports
into the text of appropriations measures via statutory references. That is, the text of an into the text of appropriations measures via statutory references. That is, the text of an
appropriations measure may explicitly reference specific provisions of a committee report appropriations measure may explicitly reference specific provisions of a committee report
accompanying an appropriations measure.6 In such cases, agencies would likely treat the accompanying an appropriations measure.6 In such cases, agencies would likely treat the
incorporated report language as being equivalent to the statutory provision of the appropriations incorporated report language as being equivalent to the statutory provision of the appropriations
~~bil~~ bill that is enacted into law.that is enacted into law.7 For these reasons, congressional interest in the appropriations process For these reasons, congressional interest in the appropriations process
is not limited to the consideration of appropriations measures but also includes the development is not limited to the consideration of appropriations measures but also includes the development
of report language that accompanies those measures. of report language that accompanies those measures.
~~Typical y~~Typically, report language may be used to supplement the legislative text of an appropriations , report language may be used to supplement the legislative text of an appropriations
measure during two stages of the legislative process. First, written reports may accompany the measure during two stages of the legislative process. First, written reports may accompany the
version of a version of a ~~bil~~ bill reported by the House or Senate Appropriations Committee to its respective reported by the House or Senate Appropriations Committee to its respective
parent chamber. The House has required that written reports accompany parent chamber. The House has required that written reports accompany ~~bil s~~bills reported by reported by al
all committees, first implementing such a requirement in 1880.committees, first implementing such a requirement in 1880.78 While Senate rules do not require While Senate rules do not require
written reports, measures reported by committees are written reports, measures reported by committees are ~~usual y~~usually accompanied by or otherwise accompanied by or otherwise
associated with them. Second, when resolving differences between the House and Senate, a joint associated with them. Second, when resolving differences between the House and Senate, a joint
explanatory statement (JES), which accompanies a conference report prior to final action by each explanatory statement (JES), which accompanies a conference report prior to final action by each
chamber, is also a form of report language. The JES may be used to reconcile disagreements chamber, is also a form of report language. The JES may be used to reconcile disagreements
between the House and Senate committee reports written at earlier stages of the legislative between the House and Senate committee reports written at earlier stages of the legislative
process and process and ~~wil typical y~~will typically also provide additional also provide additional information about the agreement. For measures information about the agreement. For measures
not reported from committee that receive congressional consideration, including when differences not reported from committee that receive congressional consideration, including when differences
are resolved through an amendment exchange, explanatory text from the appropriations are resolved through an amendment exchange, explanatory text from the appropriations
committees is sometimes entered into the committees is sometimes entered into the Congressional Record and may be regarded as similar and may be regarded as similar
to report language for certain purposes.to report language for certain purposes.89 In addition, report language in the JES or explanatory In addition, report language in the JES or explanatory
statement may in some cases be enacted by reference in the appropriations law that it statement may in some cases be enacted by reference in the appropriations law that it
accompanies, giving it statutory effect. accompanies, giving it statutory effect.
This report provides an overview of appropriations report language. It This report provides an overview of appropriations report language. It ~~general y~~generally does not, does not,
however, explain the report language components and related practices that are applicable to however, explain the report language components and related practices that are applicable to all
types of legislation, with the exception of House and Senate rules requiring the disclosure of types of legislation, with the exception of House and Senate rules requiring the disclosure of
~~congressional y~~congressionally directed spending items, commonly known as “earmarks.” directed spending items, commonly known as “earmarks.”910 The first section of The first section of
this report explains the origins, purposes, and forms of the major report language components that this report explains the origins, purposes, and forms of the major report language components that
are particular to appropriations measures, with are particular to appropriations measures, with ~~il ustrative~~illustrative examples. The second section examples. The second section
summarizes how appropriations report language is developed. summarizes how appropriations report language is developed.

5 Richard Fenno, 5 Richard Fenno, The Power of the Purse: Appropriations Politics in Congress (Boston: Little, Brown and Company, (Boston: Little, Brown and Company,
1966), p. 18. 1966), p. 18.
6 For an example of this type of 6 For an example of this type of ~~statut ory~~statutory incorporation by reference, see p. 651 of the FY2021 Consolidated incorporation by reference, see p. 651 of the FY2021 Consolidated
Appropriations Act (P.L. 116-260). Appropriations Act (P.L. 116-260).
7 For more information see CRS Report R46899, Regular Appropriations Acts: Selected Statutory Interpretation Issues. 8 7 Charles W. Johnson, John V.Charles W. Johnson, John V. Sullivan,Sullivan, ~~and T homas~~ and Thomas J. Wickham Jr., J. Wickham Jr., House Practice: A Guide to the Rules,
Precedents, and Procedures of the House, 115th Cong., 1st sess., 115th Cong., 1st sess. (Washington: GPO, 2017), ch. 11, §28. (Washington: GPO, 2017), ch. 11, §28. ~~T he~~The current current
requirement for committees to file reports is codified in House Rulerequirement for committees to file reports is codified in House Rule XIII, clauseXIII, clause 2. 2.
89 For further information about resolving differences using For further information about resolving differences using a conference committee or amendment exchange, seea conference committee or amendment exchange, see CRS CRS
Report 98-696, Report 98-696, Resolving Legislative Differences in Congress: Conference ~~Com m ittees and Am endm ents Between the~~
~~Houses~~.
9Committees and Amendments Between the Houses. For more information about explanatory text that accompanies appropriations agreed to through an amendment exchange, see CRS Report R46899, Regular Appropriations Acts: Selected Statutory Interpretation Issues. 10 For general information on the required components of House and Senate committee reports, see For general information on the required components of House and Senate committee reports, see ~~CRS~~ CRS Report 98-169, Report 98-169,
House ~~Com m ittee~~Committee Reports: Required Contents; and CRS ~~(available to congressional clients upon request); and CRS~~ Report 98-Report 98-
305, 305, Senate ~~Com m ittee~~Committee Reports: Required Contents. .
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Appropriations Report Language Components
The components of report language that are specific to appropriations measures have evolved in The components of report language that are specific to appropriations measures have evolved in
the context of both internal and external congressional needs. In many cases, the components and the context of both internal and external congressional needs. In many cases, the components and
related practices were developed by the House and Senate Appropriations Committees to better related practices were developed by the House and Senate Appropriations Committees to better
enable their oversight of federal agencies. Other components came about as a result of chamber enable their oversight of federal agencies. Other components came about as a result of chamber
rules requiring the inclusion of certain information to aid the congressional consideration of rules requiring the inclusion of certain information to aid the congressional consideration of
appropriations measures. In response to these various needs, certain categories of report language appropriations measures. In response to these various needs, certain categories of report language
are used each fiscal year in many or are used each fiscal year in many or al all of the appropriations committee reports and, in some of the appropriations committee reports and, in some
cases, the JES (or other explanatory text) that resolves differences between House and Senate cases, the JES (or other explanatory text) that resolves differences between House and Senate
committee reports. This section describes the origin, purposes, and current forms of these report committee reports. This section describes the origin, purposes, and current forms of these report
language components and provides language components and provides ~~il ustrative~~illustrative examples of each. examples of each.
Overview of Accounts, Funding Allocations, and Other Directives
Overview of Accounts (“Section-by-Section” Summaries)
The bulk of the House and Senate reports accompanying regular appropriations The bulk of the House and Senate reports accompanying regular appropriations ~~bil s~~bills provide an provide an
overview of each account in the overview of each account in the ~~bil .10~~bill.11 This practice derives from the more general practice that This practice derives from the more general practice that
congressional reports accompanying legislation summarize each section or title of the measure. congressional reports accompanying legislation summarize each section or title of the measure.
These descriptions are often referred to as “section-by-section” (or “title-by-title”) summaries. These descriptions are often referred to as “section-by-section” (or “title-by-title”) summaries.
Because appropriations Because appropriations ~~bil s~~bills are organized by unnumbered headings, with each heading are organized by unnumbered headings, with each heading ~~general y~~generally
corresponding to an account, section-by-section summaries of appropriations corresponding to an account, section-by-section summaries of appropriations ~~bil s~~bills are organized are organized
by account and also include short descriptions of other provisions included in the by account and also include short descriptions of other provisions included in the ~~bil~~ bill that are not that are not
part of the appropriations accounts.part of the appropriations accounts.1112 Such provisions may include “administrative provisions” Such provisions may include “administrative provisions”
that are specific to particular accounts or agencies, as that are specific to particular accounts or agencies, as ~~wel~~ well as “general provisions” that are more as “general provisions” that are more
broadly applicable to broadly applicable to al all funds in the funds in the ~~bil~~ bill (or a specified title of the (or a specified title of the ~~bil ).~~
bill). The account-by-account summary provides an explanation of the purpose of each of the The account-by-account summary provides an explanation of the purpose of each of the ~~bil~~ bill’s ’s
accounts and describes the programs and activities that the accounts and describes the programs and activities that the ~~bil~~ bill funds. These descriptions are funds. These descriptions are
~~typical y~~typically framed as a justification of the funding levels proposed for that account, as compared to framed as a justification of the funding levels proposed for that account, as compared to
those provided the previous fiscal year and proposed in the President’s budget request. These those provided the previous fiscal year and proposed in the President’s budget request. These
committee explanations and justifications of recommended funding levels provide helpful context committee explanations and justifications of recommended funding levels provide helpful context
for Members as they evaluate the measure and any potential floor amendments. for Members as they evaluate the measure and any potential floor amendments.
Funding Allocations
In many instances, additional directives to agencies in report language also include more detail on In many instances, additional directives to agencies in report language also include more detail on
the the ~~al ocation~~allocation of funds than what is provided in the of funds than what is provided in the ~~bil~~ bill itself. For example, the FY2020 itself. For example, the FY2020
Departments of Labor, Health and Human Services, and Education appropriations Departments of Labor, Health and Human Services, and Education appropriations ~~bil~~ bill reported by reported by
the House Appropriations Committee (H.R. 2740) contained the “Maternal and Child Health” the House Appropriations Committee (H.R. 2740) contained the “Maternal and Child Health”
account within the Department of Health and Human Service’s Health Resources and Services account within the Department of Health and Human Service’s Health Resources and Services

~~10 T he~~ 11 The basic unit of appropriations bills is the account, which generally includes basic unit of appropriations bills is the account, which generally includes ~~sim ilar~~ similar programs, projects, or other programs, projects, or other
related budgetaryrelated budgetary items—for example, salaries and employee expenses or research and development activities. Larger items—for example, salaries and employee expenses or research and development activities. Larger
agenciesagencies typically receive appropriations to multiple accounts, although smaller agencies may receive all typically receive appropriations to multiple accounts, although smaller agencies may receive all ~~o f~~of their their
fundingfunding through a singlethrough a single account. account.
1112 Some reports also include Some reports also include policy or program highlights that address multiple accounts prior to the accountpolicy or program highlights that address multiple accounts prior to the account -by--by-
account summary. See,account summary. See, for example, H.Rept. 116-447, pp. 2-5; H.Rept. 116-448, pp. 4-8; S.Rept. 115-289, pp. 8-20; for example, H.Rept. 116-447, pp. 2-5; H.Rept. 116-448, pp. 4-8; S.Rept. 115-289, pp. 8-20;
and S.Rept. 115-283, pp. 4-7. and S.Rept. 115-283, pp. 4-7.
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link to page 7 link to page 18 link to page 18 link to page 7 link to page 18 link to page 18 link to page 15

Appropriations Report Language: Overview of Components and Development

Administration. The Administration. The ~~bil~~ bill provided a lump-sum appropriation of $972,751,000 with no further provided a lump-sum appropriation of $972,751,000 with no further
~~al ocation~~allocation of the funds in the statute (except for a of the funds in the statute (except for a ~~limitation12~~limitation13 and a set and a set ~~aside13~~aside14 within that total). within that total).
The accompanying committee report shown The accompanying committee report shown inin Figure 1 recommended that part of the account’s recommended that part of the account’s
~~overal~~ overall appropriation be divided into the following specific appropriation be divided into the following specific ~~al ocations~~allocations for certain purposes: for certain purposes:
Figure 1. Detailed Funds Allocation
H.Rept. 116-62 accompanying the FY2020 Departments of Labor, Health and Human Services, and H.Rept. 116-62 accompanying the FY2020 Departments of Labor, Health and Human Services, and
Education appropriations Education appropriations ~~bil~~ bill, as reported by the House Appropriations Committee (H.R. 2740) , as reported by the House Appropriations Committee (H.R. 2740)

Source: H.Rept. 116-62, p. 47. H.Rept. 116-62, p. 47.
These types of funding and other directives are These types of funding and other directives are ~~general y not legal y~~generally not legally binding on agencies in the binding on agencies in the
same way as the statutory text of appropriations acts, because committee reports do not meet the same way as the statutory text of appropriations acts, because committee reports do not meet the
requirements of bicameralism and presentment under Article I, Section 7, of the Constitution.requirements of bicameralism and presentment under Article I, Section 7, of the Constitution.14
15 Nevertheless, agencies treat these directives seriously, and the appropriations committees expect Nevertheless, agencies treat these directives seriously, and the appropriations committees expect
that agencies that agencies ~~wil general y~~will generally comply with report directives. comply with report directives.1516 This high degree of compliance is This high degree of compliance is
driven, in part, by the agencies’ desire to maintain good relationships with the appropriations driven, in part, by the agencies’ desire to maintain good relationships with the appropriations
committees, as committees, as ~~wel~~ well as the committees’ ability to subsequently adopt more restrictive statutory as the committees’ ability to subsequently adopt more restrictive statutory
directives and funding adjustments in future appropriations directives and funding adjustments in future appropriations ~~bil s~~bills. The following statement in the . The following statement in the
report accompanying the FY2021 Commerce, Justice, Science, and Related Agencies regular report accompanying the FY2021 Commerce, Justice, Science, and Related Agencies regular

12 13 For more information about appropriations limitations, see the discussion For more information about appropriations limitations, see the discussion on pp. 15-16 in theon pp. 15-16 in the “Language Changing
Existing Law” below. below.
13 14 Set aside is generally a term used is generally a term used within the appropriations committees for provisions in appropriations bills that within the appropriations committees for provisions in appropriations bills that
designate specific amounts within the account’s overall lump-sum appropriation to be used for certain purposes. designate specific amounts within the account’s overall lump-sum appropriation to be used for certain purposes.
~~14 T he~~15 The exception to this general rule is when directives are incorporated by reference into the statutory text of an exception to this general rule is when directives are incorporated by reference into the statutory text of an
appropriations act. In such cases, an agency wouldappropriations act. In such cases, an agency would likely treat the incorporated directives as binding.likely treat the incorporated directives as binding. For more For more
informationinformation, see CRS see CRS ~~Report~~ Report R46899, , Regular Appropriations Acts: Selected Statutory Interpretation Issues. .
15 16 Although there is no systematic quantification available about how often agencies comply with report directives, a Although there is no systematic quantification available about how often agencies comply with report directives, a
recent analysis of the Food and Drugrecent analysis of the Food and Drug Administration found that the agency complied with the majority of the Administration found that the agency complied with the majority of the
appropriations committees’ report directives. See Laura E. Dolbow,appropriations committees’ report directives. See Laura E. Dolbow, “Agency Adherence to Legislative History,” “Agency Adherence to Legislative History,”
~~Adm inistrative~~Administrative Law Review, vol. 70, no. 3 (Summer 2018), pp. 569, vol. 70, no. 3 (Summer 2018), pp. 569 -628. Past analysis of the appropriations process has -628. Past analysis of the appropriations process has
also found strong anecdotal evidence that agencies sought to comply with report directives. See Fenno, also found strong anecdotal evidence that agencies sought to comply with report directives. See Fenno, The Power of
the Purse, pp. 291-293; and Michael W. Krist, , pp. 291-293; and Michael W. Krist, ~~Governm ent~~Government Without Passing Laws: Congress’ Nonstatutory Techniques
for Appropriations Control (Chapel Hill: University of North Carolina Press, 1969), pp. 64 (Chapel Hill: University of North Carolina Press, 1969), pp. 64 -82. -82.
In the event that an agency wishes to deviate from the directives in report language as In the event that an agency wishes to deviate from the directives in report language as to the allocation of funds, it to the allocation of funds, it
might seek to alter that allocation through a “might seek to alter that allocation through a “ reprogramming.” reprogramming.” ~~T his~~This topic is discussed topic is discussed further in the section of this further in the section of this
~~report~~report, “Reprogramming Guidelines.”, “Reprogramming Guidelines.”
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Appropriations Report Language: Overview of Components and Development

appropriations appropriations ~~bil~~ bill highlights how the appropriations committees might respond to an highlights how the appropriations committees might respond to an
uncooperative agency: uncooperative agency:
In the absence of comity and respect for the prerogatives of the Appropriations Committees In the absence of comity and respect for the prerogatives of the Appropriations Committees
and the Congress in general, the Committee may opt to include specific program limitations and the Congress in general, the Committee may opt to include specific program limitations
and details in legislation and remove language providing the flexibility to reallocate funds. and details in legislation and remove language providing the flexibility to reallocate funds.
UnderUnder ~~these~~ these circumstances,circumstances, programs,programs, ~~projects, and activities become absolutes and~~ projects, and activities become absolutes and the the
Executive Branch shall lose the ability to propose changes in the use of appropriated funds Executive Branch shall lose the ability to propose changes in the use of appropriated funds
except through legislative action.except through legislative action.1617
Other Directives
The appropriations committees also use the section-by-section summaries to provide additional The appropriations committees also use the section-by-section summaries to provide additional
directives to the agencies. These directives are not enacted into law (unless they are explicitly directives to the agencies. These directives are not enacted into law (unless they are explicitly
referenced in the statutory text of an appropriations act). They are primarily used to explain the referenced in the statutory text of an appropriations act). They are primarily used to explain the
committees’ intent for how a particular appropriation should be used during the upcoming fiscal committees’ intent for how a particular appropriation should be used during the upcoming fiscal
year and to make other administrative requests of the instructed agencies. Most committee reports year and to make other administrative requests of the instructed agencies. Most committee reports
~~typical y~~typically include a large number of directives, ranging from general suggestions and warnings to include a large number of directives, ranging from general suggestions and warnings to
precise instructions and exhortations. Despite their number and variety, the appropriations precise instructions and exhortations. Despite their number and variety, the appropriations
committees have developed a general phraseology to differentiate more suggestive report committees have developed a general phraseology to differentiate more suggestive report
directives from directives that provide precise and prescriptive instructions to an agency.directives from directives that provide precise and prescriptive instructions to an agency.1718 As one As one
budget process scholar notedbudget process scholar noted:
[Appropriations committee] report language is carefully crafted and sometimes negotiated [Appropriations committee] report language is carefully crafted and sometimes negotiated
with the affectedwith the affected ~~agency. The reports frequently use words such as assumes, notes,~~
~~requests, expects, directs, and requires. These words are not synonymous—each has its~~
~~own nuance and intent. However, even the most permissive words offer guida nce that~~
~~agencies do not lightly disregard.18~~
~~The following il ustrative~~ agency. The reports frequently use words such as assumes, notes, requests, expects, directs, and requires. These words are not synonymous—each has its own nuance and intent. However, even the most permissive words offer guidance that agencies do not lightly disregard.19 The following illustrative examples show how this phraseology has been used in recent examples show how this phraseology has been used in recent
appropriations committee reports. appropriations committee reports. Al All of the examples are taken from the House Appropriations of the examples are taken from the House Appropriations
Committee’s report (H.Rept. 116-446) that accompanied the FY2021 Department of Agriculture, Committee’s report (H.Rept. 116-446) that accompanied the FY2021 Department of Agriculture,
Rural Development, and Food and Drug Administration regular appropriations Rural Development, and Food and Drug Administration regular appropriations ~~bil~~ bill reported by reported by
the committee. the committee.
In cases where the appropriations committees wish to indicate a higher degree of administrative In cases where the appropriations committees wish to indicate a higher degree of administrative
flexibilityflexibility to an agency, report directives to an agency, report directives ~~wil typical y~~will typically use words such as use words such as supports, , encourages, ,
urges, or , or may. For example, the report language corresponding to the National Institute of Food . For example, the report language corresponding to the National Institute of Food

16 17 H.Rept. 116-455, p. 11. H.Rept. 116-455, p. 11.
1718 A survey of congressional staff found that attorneys from the House and Senate Offices of Legislative Counsel A survey of congressional staff found that attorneys from the House and Senate Offices of Legislative Counsel
participate in the drafting of appropriations committee report language, which isparticipate in the drafting of appropriations committee report language, which is not the typical practice of not the typical practice of ~~ot her~~other House House
and Senate committees. and Senate committees. ~~T he~~The authors of the survey noted authors of the survey noted:
Whereas almost all of the Legislative Counsels Whereas almost all of the Legislative Counsels whom we interviewed told uswhom we interviewed told us that they do not draft that they do not draft
legislative history—that is, they draft only the text to be enacted—the one exception, we werelegislative history—that is, they draft only the text to be enacted—the one exception, we were told, told,
is the appropriations context. The Legislative Counsels assignedis the appropriations context. The Legislative Counsels assigned to appropriations legislation do to appropriations legislation do
draft the legislative history—a clear recognition of the text-like importance of legislative history in draft the legislative history—a clear recognition of the text-like importance of legislative history in
this uniquethis unique context (p. 980). context (p. 980).
For more information, see Abbe R. For more information, see Abbe R. ~~Gluck~~ Gluck and Lisa Schultzand Lisa Schultz Bressman, “Bressman, “ Statutory Interpretation from the InsideStatutory Interpretation from the Inside -An -An
Empirical StudyEmpirical Study of Congressionalof Congressional Drafting, Delegation, Drafting, and the Canons: Part I,” Drafting, Delegation, Drafting, and the Canons: Part I,” Stanford Law Review,, vol. vol.
65, no. 5 (January 2013), pp. 979-982. 65, no. 5 (January 2013), pp. 979-982.
1819 Allen Schick, Allen Schick, The Federal Budget: Politics, Policy, Process, 3rd ed. (Washington, DC: Brookings Institution, 2007), , 3rd ed. (Washington, DC: Brookings Institution, 2007),
p. 271. p. 271.
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and Agriculture (NIFA) “Research and Education Activities” account included the following and Agriculture (NIFA) “Research and Education Activities” account included the following
directive: directive:
Interagency Research Programs.—The Committee recognizes the important contributions Interagency Research Programs.—The Committee recognizes the important contributions
of the Dual Purpose with Dual Benefit program jointly managed by NIFA and the National of the Dual Purpose with Dual Benefit program jointly managed by NIFA and the National
InstitutesInstitutes ~~of Health (NIH). The Committee urges continued partnership between~~ of Health (NIH). The Committee urges continued partnership between NIFA, NIFA,
NIH and other relevant federal research agencies to develop the next generation NIH and other relevant federal research agencies to develop the next generation
interagency program using agriculturally important large animal species. The Committee interagency program using agriculturally important large animal species. The Committee
supports continuation of cooperative programs to further strengthen ties between human supports continuation of cooperative programs to further strengthen ties between human
medicine, veterinary medicine, and animal sciences.medicine, veterinary medicine, and animal sciences.1920
The appropriations committees often make requests of an agency to take a more specific action. The appropriations committees often make requests of an agency to take a more specific action.
Such report directives Such report directives ~~typical y~~typically use words such as use words such as directs, , instructs, and , and shall. The following . The following
directive was included in the report’s summary of the Food and Drug Administration (FDA) directive was included in the report’s summary of the Food and Drug Administration (FDA)
“Salaries and Expenses” account: “Salaries and Expenses” account:
Rare Cancer Therapeutics.—The Committee includes an additional $2,500,000 to address —The Committee includes an additional $2,500,000 to address
gapsgaps ~~in the system, streamline resources, accelerate the development of rare cancer~~
~~therapies and advance the field of cancer research overall, mirroring the efforts of~~ in the system, streamline resources, accelerate the development of rare cancer therapies and advance the field of cancer research overall, mirroring the efforts of the the
National Cancer Institute’s Developmental Therapeutics Program. FDA is directed to build National Cancer Institute’s Developmental Therapeutics Program. FDA is directed to build
lines of communications and processes between these two agencies in order to expedite lines of communications and processes between these two agencies in order to expedite
review of rare cancer therapies. Further, the Committee directs FDA to provide a briefing review of rare cancer therapies. Further, the Committee directs FDA to provide a briefing
on what FDA has done to achieve the goals listed above, not later than 90 days after the on what FDA has done to achieve the goals listed above, not later than 90 days after the
enactment of this Act.enactment of this Act.2021
Although the committees have developed relatively consistent phraseology to provide direction to Although the committees have developed relatively consistent phraseology to provide direction to
agencies funded through the annual appropriations process, the interpretation of these directives agencies funded through the annual appropriations process, the interpretation of these directives
ultimately depends on the specific context of a particular directive and the relationships between ultimately depends on the specific context of a particular directive and the relationships between
the appropriations committees and the instructed agency. These particular contextual differences the appropriations committees and the instructed agency. These particular contextual differences
notwithstanding, however, the general expectation of appropriations committees is that agencies notwithstanding, however, the general expectation of appropriations committees is that agencies
~~wil~~ will pay careful attention to pay careful attention to al all of the directives included in the appropriations committees’ of the directives included in the appropriations committees’
reports.reports.2122
Comparative Statement of New Budget Authority
Tables in appropriations reports that summarize the appropriations in the Tables in appropriations reports that summarize the appropriations in the ~~bil~~ bill, the budgetary , the budgetary
effects of other provisions, and certain additional effects of other provisions, and certain additional ~~al ocations~~allocations in the report have been in use for at in the report have been in use for at
least the past century.least the past century.2223 These tables assist with the congressional evaluation of the amounts in the These tables assist with the congressional evaluation of the amounts in the
~~bil , as wel~~ bill, as well as some of the additional funding as some of the additional funding ~~al ocations~~allocations of those amounts in the report. of those amounts in the report.2324 In In
current practice, the specific categories of information displayed and compared in the summary current practice, the specific categories of information displayed and compared in the summary
table depend on the chamber and stage of legislative action but may include amounts fortable depend on the chamber and stage of legislative action but may include amounts for:

19 20 H.Rept. 116-446, p. 28. H.Rept. 116-446, p. 28.
2021 H.Rept. 116-446, p. 93. H.Rept. 116-446, p. 93.
2122 For a discussion For a discussion of how report directives influence how agenciesof how report directives influence how agencies implement their budgets, seeimplement their budgets, see ~~CRS~~ CRS Report Report
RL33151, RL33151, ~~Com m ittee~~Committee Controls of Agency Decisions, p. 24. , p. 24.
2223 For some early examples of these tables, see For some early examples of these tables, see H.Rept. 59-1106, pp. 1-3; H.Rept. 59-927, pp. 3-4; H.Rept. 59-2171, pp. H.Rept. 59-1106, pp. 1-3; H.Rept. 59-927, pp. 3-4; H.Rept. 59-2171, pp.
11-26; and S.Rept. 59-1782, pp. 2-3. In current practice, these tables are variously titled “11-26; and S.Rept. 59-1782, pp. 2-3. In current practice, these tables are variously titled “ Comparative Statement of Comparative Statement of
NewNew ~~Budget~~ Budget Authority,” “Comparative Statement of Budget Authority,” or “Comparative Statement of New Authority,” “Comparative Statement of Budget Authority,” or “Comparative Statement of New
(Obligational) Budget(Obligational) Budget Authority.” Authority.”
2324 In some cases, the table might also list budgetary In some cases, the table might also list budgetary resources that are made availableresources that are made available to the agency outside the annual to the agency outside the annual
appropriations process to provide additional context. See, for example, the amounts for “fee accounts” listed for the appropriations process to provide additional context. See, for example, the amounts for “fee accounts” listed for the
U.S.U.S. Customs and Border Protection in S.Rept. 113-198, p. 178. Customs and Border Protection in S.Rept. 113-198, p. 178.
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 the prior fiscal year,  the prior fiscal year,
 the President’s budget request (or “budget estimate”), and  the President’s budget request (or “budget estimate”), and
 the committee’s recommendation.  the committee’s recommendation.
~~Additional y, the JES wil~~ Additionally, the JES will list the final funding levels for the relevant accounts and other activities list the final funding levels for the relevant accounts and other activities
that were agreed to when differences between the House and Senate were resolved on the that were agreed to when differences between the House and Senate were resolved on the
measure.measure.
The example The example inin Figure 2 below is from the Senate Appropriations Committee report below is from the Senate Appropriations Committee report
accompanying the FY2017 Department of Defense appropriations accompanying the FY2017 Department of Defense appropriations ~~bil~~ bill (S.Rept. 114-263, p. 250). (S.Rept. 114-263, p. 250).
It includes It includes al all of the categories of information listed above. of the categories of information listed above.

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Figure 2. Comparative Statement of New Budget Authority
S.Rept. 114-263 accompanying the FY2017 Department of Defense Appropriations S.Rept. 114-263 accompanying the FY2017 Department of Defense Appropriations ~~Bil~~ Bill, as reported by the Senate Appropriations Committee (S. 3000) , as reported by the Senate Appropriations Committee (S. 3000)

Source: S.Rept. 114-263, p. 250. S.Rept. 114-263, p. 250.

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Directives Related to Budget Preparation and Budget Execution
In addition to the directives discussed above, appropriations reports may also contain additional In addition to the directives discussed above, appropriations reports may also contain additional
instructions related to budget preparation and budget execution. Such directives, which instructions related to budget preparation and budget execution. Such directives, which ~~typical y~~typically
relate to many or all of the accounts in the relate to many or all of the accounts in the ~~bil~~ bill, are , are ~~usual y~~usually located in the first pages of the report. located in the first pages of the report.
The most common forms of these directives may specify the form of budget justifications for The most common forms of these directives may specify the form of budget justifications for
future fiscal years, other reporting guidelines and committee initiatives,future fiscal years, other reporting guidelines and committee initiatives, “program, project, or “program, project, or
activity” definitions, and reprogramming guidelines. activity” definitions, and reprogramming guidelines.
Form of Budget Justifications
Agencies’ congressional budget justifications supplement the President’s budget request with Agencies’ congressional budget justifications supplement the President’s budget request with
additional information for the appropriations committees. Agencies provide this information to additional information for the appropriations committees. Agencies provide this information to
the committees soon after the President’s budget request has been submitted.the committees soon after the President’s budget request has been submitted.2425 The budget The budget
justifications’ descriptions of budgetary accounts are much more detailed than the President’s justifications’ descriptions of budgetary accounts are much more detailed than the President’s
budget submission and provides the appropriations committees with detailed information about budget submission and provides the appropriations committees with detailed information about
how agencies are using the funds within each account.how agencies are using the funds within each account.2526 This additional information helps the This additional information helps the
appropriations committees better evaluate the budgetary resources that have been requested for appropriations committees better evaluate the budgetary resources that have been requested for
the upcoming fiscal year. the upcoming fiscal year.
The form of an agency’s budget justifications and the information contained therein is The form of an agency’s budget justifications and the information contained therein is ~~general y~~generally
the result of consultations between the agency and the appropriations committees.the result of consultations between the agency and the appropriations committees.2627 Instructions Instructions
from the appropriations committees as to the content of budget justifications for future fiscal from the appropriations committees as to the content of budget justifications for future fiscal
years are often included in report language. These instructions may specify to agencies the level years are often included in report language. These instructions may specify to agencies the level
of detail that should be provided for each account, as of detail that should be provided for each account, as ~~wel~~ well as specific directions for certain as specific directions for certain
programs or activities.programs or activities.2728 In some instances, the agencies funded in the In some instances, the agencies funded in the ~~bil~~ bill may be told how to may be told how to
address certain informational deficiencies in the future, such as by providing more detail about address certain informational deficiencies in the future, such as by providing more detail about
grants or staffing changes.grants or staffing changes.2829 An agency might also be more An agency might also be more ~~general y~~generally directed to coordinate the directed to coordinate the
content of certain analytical materials with the committee in advance of the submission.content of certain analytical materials with the committee in advance of the submission.2930 For For
example, the following directives were included in the Senate committee report that accompanied example, the following directives were included in the Senate committee report that accompanied
the FY2020 Departments of Transportation, and Housing and Urban Development, and Related the FY2020 Departments of Transportation, and Housing and Urban Development, and Related
Agencies appropriations Agencies appropriations ~~bil~~ bill reported by the Committee (S.Rept. 116-109): reported by the Committee (S.Rept. 116-109):
[T]he [T]he ~~Committee directs that justifications submitted with the fiscal year~~ Committee directs that justifications submitted with the fiscal year 2021 budget 2021 budget
request by agencies funded under this act contain the customary level of detailed data and request by agencies funded under this act contain the customary level of detailed data and
explanatoryexplanatory ~~statements~~ statements to supportto support the appropriationsthe appropriations ~~requests~~ requests at the level of detail at the level of detail
containedcontained ~~in the funding table included at the end of the report. Among other~~ in the funding table included at the end of the report. Among other items, items,
agencies shall provide a detailed discussion of proposed new initiatives, proposed changes agencies shall provide a detailed discussion of proposed new initiatives, proposed changes
in the agency’s financial plan from prior year enactment, and detailed data on all programs in the agency’s financial plan from prior year enactment, and detailed data on all programs
andand ~~comprehensive information on any office or agency restructurings. At a minimum,~~

~~24 Agency budget~~ comprehensive information on any office or agency restructurings. At a minimum, 25 Agency budget justifications are also typically made available on agency websites.justifications are also typically made available on agency websites. For information on recent budget For information on recent budget
justifications, see CRSjustifications, see CRS Report R43470, Report R43470, Selected Agency Budget Justifications for FY2022 . .
2526 For further information on budget justifications generally, see CRS For further information on budget justifications generally, see CRS Report RS20268, Report RS20268, Agency Justification of the
President’s Budget. .
~~26 T he~~27 The Office of Management and Budget Office of Management and Budget (OMB) has generally instructed agencies(OMB) has generally instructed agencies to consult with the committees to consult with the committees
ahead of modifications to the form of the budget justifications. Seeahead of modifications to the form of the budget justifications. See OMB CircularOMB Circular A-11, A-11, Preparation, ~~Subm ission~~Submission, and
Execution of the Budget, July 2016, §§22.6 and 240.4. , July 2016, §§22.6 and 240.4.
27 28 See, See, for example, H.Rept. 116-100, p. 77. for example, H.Rept. 116-100, p. 77.
2829 See, See, for example, H.Rept. 116-453, pp. 56, 95; and H.Rept. 116-446, p. 6. for example, H.Rept. 116-453, pp. 56, 95; and H.Rept. 116-446, p. 6.
2930 See, See, for example, H.Rept. 116-452, pp. 3-4. for example, H.Rept. 116-452, pp. 3-4.
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each agency must also provide adequate justification for funding and staffing changes for each agency must also provide adequate justification for funding and staffing changes for
each individual office and materials that compare programs, projects, and activities that are each individual office and materials that compare programs, projects, and activities that are
proposed for fiscal year 2021 to the fiscal year 2020 enacted level.proposed for fiscal year 2021 to the fiscal year 2020 enacted level.3031
Other Reporting Guidelines and Committee Initiatives
Although reporting requirements for specific accounts are primarily located in the relevant Although reporting requirements for specific accounts are primarily located in the relevant
account summaries, language elsewhere in committee reports may provide general guidance account summaries, language elsewhere in committee reports may provide general guidance
about the timing or form of agency reports to be provided. For example, the House about the timing or form of agency reports to be provided. For example, the House
Appropriations Committee report that accompanied the FY2020 Financial Services and General Appropriations Committee report that accompanied the FY2020 Financial Services and General
Government appropriations Government appropriations ~~bil~~ bill included the included the ~~fol owing~~following instructions related to agency reports instructions related to agency reports
(H.Rept. 116-456):(H.Rept. 116-456):3132
The Committee stresses that all reports are required to be completed in compliance with The Committee stresses that all reports are required to be completed in compliance with
the timeframe outlined for each respective directive. Furthermore, the Committee expects the timeframe outlined for each respective directive. Furthermore, the Committee expects
that the specifications and conditions associated with funding appropriated by this Act that the specifications and conditions associated with funding appropriated by this Act ~~shal~~
shall be accomplished in the manner as directed in the report.be accomplished in the manner as directed in the report.3233
“Program, Project, or Activity” Definitions
A “program, project, or activity” (PPA) is an element in a budget account. A “program, project, or activity” (PPA) is an element in a budget account.~~33 For annual y~~34 For annually
appropriated accounts, these budget accounts appropriated accounts, these budget accounts ~~general y~~generally correspond to the paragraph headings in correspond to the paragraph headings in
appropriations acts. Such accounts appropriations acts. Such accounts ~~general y~~generally provide a lump sum for the purposes of the account provide a lump sum for the purposes of the account
and may also “set aside” specific amounts within that lump sum for certain purposes. In addition and may also “set aside” specific amounts within that lump sum for certain purposes. In addition
to those statutory set-asides, it has been the practice for a number of decades that specific to those statutory set-asides, it has been the practice for a number of decades that specific
elements in these budget accounts, including PPAs, have been identified in report language (and elements in these budget accounts, including PPAs, have been identified in report language (and
also in the congressional budget justifications that correspond to that act).also in the congressional budget justifications that correspond to that act).3435 For example, the For example, the
House Appropriations Committee report accompanying the FY2021 Department of Agriculture, House Appropriations Committee report accompanying the FY2021 Department of Agriculture,
Rural Development, and Food and Drug Administration appropriations Rural Development, and Food and Drug Administration appropriations ~~bil~~ bill (H.R. 7610) shown in (H.R. 7610) shown in
Figure 3 identifiedidentified several PPAs in NIFA’s “Integrated Activities” account (H.Rept. 116-446, p. several PPAs in NIFA’s “Integrated Activities” account (H.Rept. 116-446, p.
33):33):35

3036 31 S.Rept. 116-109, p. 5. S.Rept. 116-109, p. 5.
3132 See See also H.Rept. 116-444, pp. 5-6. also H.Rept. 116-444, pp. 5-6.
3233 H.Rept. 116-456, p. 7. H.Rept. 116-456, p. 7.
3334 GAO, GAO, Glossary of Terms, p. 80. , p. 80.
3435 OMB Circular OMB Circular A-11, §22.6. A-11, §22.6.
~~35 T hese~~36 These PPAs had also been identified in the National Institute of Food and Agriculture’s PPAs had also been identified in the National Institute of Food and Agriculture’s congressional budget congressional budget
justification, p. 21-23, available at https://www.usda.gov/sites/default/files/documents/19nifa2021notes.pdf. justification, p. 21-23, available at https://www.usda.gov/sites/default/files/documents/19nifa2021notes.pdf.
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Figure 3. Specification of Programs, Projects, and Activities
FY2021 Department of Agriculture, Rural Development, and Food & Drug Administration regular FY2021 Department of Agriculture, Rural Development, and Food & Drug Administration regular
appropriations appropriations ~~bil~~ bill, as reported by the House Appropriations Committee (H.R. 7610) , as reported by the House Appropriations Committee (H.R. 7610)

Source: H.Rept. 116-446, p. 33.H.Rept. 116-446, p. 33.
As with other funding As with other funding ~~al ocations~~allocations in report language, the PPAs identified for each account in report language, the PPAs identified for each account ~~al ow~~allow
Congress to provide direction as to the amounts to be expended for particular activities in which Congress to provide direction as to the amounts to be expended for particular activities in which
the agency is engaged. The PPAs are also significant for “reprogramming,” which is discussed the agency is engaged. The PPAs are also significant for “reprogramming,” which is discussed
further in the report section entitled further in the report section entitled “Reprogramming Guidelines.”
The PPAs identified for each account also become the basis for the administration of the budget The PPAs identified for each account also become the basis for the administration of the budget
enforcement mechanism known as “sequestration.” This mechanism was established by the enforcement mechanism known as “sequestration.” This mechanism was established by the
Balanced Budget and Emergency Deficit Control Act of 1985 (BBEDCA;Balanced Budget and Emergency Deficit Control Act of 1985 (BBEDCA; P.L. 99-177) and can P.L. 99-177) and can
result in the result in the ~~cancel ation~~cancellation of budgetary resources. If such a sequestration is required for a fiscal of budgetary resources. If such a sequestration is required for a fiscal
year, budgetary resources for affected accounts must be reduced on a largely across-the-board year, budgetary resources for affected accounts must be reduced on a largely across-the-board
percentage basis. The BBEDCA, as amended, further requires that these reductions be percentage basis. The BBEDCA, as amended, further requires that these reductions be
proportionately implemented by the agencies, within each affected account, at the level of its proportionately implemented by the agencies, within each affected account, at the level of its
PPAs.PPAs.36
37 Starting in FY1987, the first full fiscal year after the sequestration mechanism was in effect for Starting in FY1987, the first full fiscal year after the sequestration mechanism was in effect for
discretionary spending, some House Appropriations Committee reports included PPA definitions discretionary spending, some House Appropriations Committee reports included PPA definitions
for the purposes of the BBEDCA.for the purposes of the BBEDCA.3738 PPA definitions have continued to be included in PPA definitions have continued to be included in
appropriations reports during the periods since FY1987 that sequestration could appropriations reports during the periods since FY1987 that sequestration could ~~potential y~~potentially affect affect
discretionary spending.discretionary spending.3839 Such report language might be used to clarify what a PPA is for the Such report language might be used to clarify what a PPA is for the
purposes of the BBEDCApurposes of the BBEDCA or impose a different definition of PPA than would otherwise be in or impose a different definition of PPA than would otherwise be in
effect. For example, the House Appropriations Committee report accompanying the FY2021 effect. For example, the House Appropriations Committee report accompanying the FY2021

~~36 BBEDCA,~~ 37 BBEDCA, §256(k) (2 U.S.C.§256(k) (2 U.S.C. §906). §906).
3738 For early examples of this report language, see H.Rept. 99-669, p. 8; H.Rept. 99-686, p. 127; and H.Rept. 99-675, p. For early examples of this report language, see H.Rept. 99-669, p. 8; H.Rept. 99-686, p. 127; and H.Rept. 99-675, p.
71. 71.
3839 Congress modified Congress modified and extended the BBEDCA’sand extended the BBEDCA’s sequestration procedures several times duringsequestration procedures several times during the 1980s and 1990s. the 1980s and 1990s.
As a result of these modifications, sequestration procedures wereAs a result of these modifications, sequestration procedures were in place that could affect the amount of discretionary in place that could affect the amount of discretionary
appropriations available to agencies from FY1988 to FY2002. For more information about these procedures, see CRS appropriations available to agencies from FY1988 to FY2002. For more information about these procedures, see CRS
Report R41901, Report R41901, Statutory Budget Controls in Effect Between 1985 and 2002 . More recently, the Budget Control Act of . More recently, the Budget Control Act of
2011 (P.L. 112-25) further amended the sequestration procedures established2011 (P.L. 112-25) further amended the sequestration procedures established by the BBEDCA, asby the BBEDCA, as amended. One of the amended. One of the
act’s modifications provided for the sequestration of discretionary funding if suchact’s modifications provided for the sequestration of discretionary funding if such ~~funding~~ funding exceeded statutory spending exceeded statutory spending
limits. limits. ~~T hese~~These statutory limits were modified statutory limits were modified several times by subsequentseveral times by subsequent legislation. For more information, see CRS legislation. For more information, see CRS
Report R44874, Report R44874, The Budget Control Act: Frequently Asked Questions; and CRS; and CRS Report R42972, Report R42972, Sequestration as a
Budget ~~Enforcem ent~~Enforcement Process: Frequently Asked Questions. .
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Departments of Transportation, and Housing and Urban Development, and Related Agencies Departments of Transportation, and Housing and Urban Development, and Related Agencies
appropriations appropriations ~~bil~~ bill provided the following instructions (H.Rept. 116-452): provided the following instructions (H.Rept. 116-452):
During fiscal year 2021, for the purposes of the Balanced Budget and Emergency Deficit During fiscal year 2021, for the purposes of the Balanced Budget and Emergency Deficit
Control Act of 1985 (P.L. 99-177),Control Act of 1985 (P.L. 99-177), as amended, with respect to appropriations contained as amended, with respect to appropriations contained
in the accompanying bill, the terms ‘‘program, project, and activity’’ (PPA) shall mean any in the accompanying bill, the terms ‘‘program, project, and activity’’ (PPA) shall mean any
item for which a dollar amountitem for which a dollar amount is containedis contained in appropriationsin appropriations ~~acts~~ acts (including(including joint joint
resolutions providing continuing appropriations) and accompanying reports of the House resolutions providing continuing appropriations) and accompanying reports of the House
and Senate Committees on Appropriations, or accompanying conference reports and joint and Senate Committees on Appropriations, or accompanying conference reports and joint
explanatory statements of the committee of conference. This definition shall apply to explanatory statements of the committee of conference. This definition shall apply to al
all programsprograms for which new budgetfor which new budget (obligational)(obligational) ~~authority~~ authority is provided,is provided, as well as to as well as to
discretionary grants and discretionary grant allocations made through either bill or report discretionary grants and discretionary grant allocations made through either bill or report
language.language.3940
This language directed that only the items identified in the listed sources, which do not include This language directed that only the items identified in the listed sources, which do not include
additional items identified in the FY2021 budget justification (if any), should be considered to be additional items identified in the FY2021 budget justification (if any), should be considered to be
a PPA for the purposes of any BBEDCAa PPA for the purposes of any BBEDCA sequestration of discretionary spending in FY2021.sequestration of discretionary spending in FY2021.4041
Reprogramming Guidelines
Agencies are Agencies are ~~general y~~generally required to carry out the terms of appropriations acts as enacted, including required to carry out the terms of appropriations acts as enacted, including
the statutory the statutory ~~al ocation~~allocation of funds therein. Both report language and the congressional budget of funds therein. Both report language and the congressional budget
justifications further justifications further ~~al ocate~~allocate funds within funds within ~~annual y~~annually appropriated accounts into PPAs. In general, appropriated accounts into PPAs. In general,
when funds are moved between PPAs within the same account, this is referred to as a when funds are moved between PPAs within the same account, this is referred to as a
“reprogramming” of funds.“reprogramming” of funds.4142 Agencies are Agencies are ~~general y~~generally permitted to reprogram funds, subject to permitted to reprogram funds, subject to
restrictions in law. This is in contrast to a “transfer”—that is, moving funds between accounts—restrictions in law. This is in contrast to a “transfer”—that is, moving funds between accounts—
which requires a statutory authorization in order to occur.which requires a statutory authorization in order to occur.4243
The level of statutory detail regarding the purposes and amounts for funds in annual The level of statutory detail regarding the purposes and amounts for funds in annual
appropriations acts has changed considerably over time.appropriations acts has changed considerably over time.4344 Prior to the early 20th century, the Prior to the early 20th century, the
statutory language for appropriations accounts tended to include numerous line items specifying statutory language for appropriations accounts tended to include numerous line items specifying
particular purposes and amounts therein. During World War II, the appropriations committees particular purposes and amounts therein. During World War II, the appropriations committees
determined that certain agencies required more budgetary flexibilitydetermined that certain agencies required more budgetary flexibility to respond to pressing to respond to pressing
demands of the war.demands of the war.4445 Consequently, authorization acts began to contain more detailed statutory Consequently, authorization acts began to contain more detailed statutory
instructions to agencies, and appropriations acts began to provide more lump-sum appropriations instructions to agencies, and appropriations acts began to provide more lump-sum appropriations
with detailed funding with detailed funding ~~al ocations general y~~allocations generally being provided through nonstatutory means such as being provided through nonstatutory means such as
report language.report language.4546 As Congress provided accounts with larger lump-sum appropriations rather As Congress provided accounts with larger lump-sum appropriations rather
than more numerous and detailed line-item appropriations, an understanding was reached that the than more numerous and detailed line-item appropriations, an understanding was reached that the

39 40 H.Rept. 116-452, p. 1. H.Rept. 116-452, p. 1.
4041 For other recent examples of PPA definitions in Appropriations Committee reports, see H.Rept. 116-84, p. 15; For other recent examples of PPA definitions in Appropriations Committee reports, see H.Rept. 116-84, p. 15;
S.Rept. 116-111, p. 5; and S.Rept. 116-103, p. 6. S.Rept. 116-111, p. 5; and S.Rept. 116-103, p. 6.
41 42 For further information with regard to reprogramming, see CRS For further information with regard to reprogramming, see CRS Report R43098, Report R43098, Transfer and Reprogramming of
Appropriations: An Overview of Authorities, ~~Lim itations~~Limitations, and Procedures. .
4243 See See GAO,GAO, Office of the General Counsel, Office of the General Counsel, Principles of Federal Appropriations Law (3rd ed., 2004), vol. 1, 2-24 and (3rd ed., 2004), vol. 1, 2-24 and
2-30. 2-30.
43 44 For a detailed discussion For a detailed discussion of this evolution, see CRSof this evolution, see CRS Report R43862, Report R43862, Changes in the Purposes and Frequency of
Authorizations of Appropriations. .
4445 Stephen Horn, Stephen Horn, Unused Power: The Work of the Senate Committee on Appropriations (Washington, DC: Brookings (Washington, DC: Brookings
Institution, 1970), pp. 192-198. Additionally, see Louis Fisher, Institution, 1970), pp. 192-198. Additionally, see Louis Fisher, Presidential Spending Power (Princeton, NJ: Princeton (Princeton, NJ: Princeton
University Press, 1975), pp. 59-74. University Press, 1975), pp. 59-74.
4546 Allen Schick, Allen Schick, Legislation, Appropriations, and Budgets: The Development of Spending Decision -Making in
Congress, Congressional Research Service,, Congressional Research Service, May 1984, p. 31 (available to congressional clients upon request)May 1984, p. 31 (available to congressional clients upon request) . .
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appropriations committee would be consulted when agencies reprogrammed the amounts for appropriations committee would be consulted when agencies reprogrammed the amounts for
items in those accounts that had not been specified in law.items in those accounts that had not been specified in law.4647
In current practice, statutory restrictions on reprogramming are In current practice, statutory restrictions on reprogramming are ~~usual y~~usually located in the general or located in the general or
administrative provisions of appropriations acts. These restrictions often prohibit reprogramming administrative provisions of appropriations acts. These restrictions often prohibit reprogramming
that meets certain criteria or require that agencies notify the appropriations committees before that meets certain criteria or require that agencies notify the appropriations committees before
reprogramming amounts above a certain spending threshold. For example, the FY2021 State-reprogramming amounts above a certain spending threshold. For example, the FY2021 State-
Foreign Operations Appropriations Act (Division K of P.L. 116-260) prohibits reprogramming Foreign Operations Appropriations Act (Division K of P.L. 116-260) prohibits reprogramming
~~that:~~that
 augments or changes existing programs, projects, or activities;  augments or changes existing programs, projects, or activities;
 relocates an existing office or employees;  relocates an existing office or employees;
 reduces by 10 reduces by 10% funding for any existing program, project, or activity, or funding for any existing program, project, or activity, or ~~numbers~~
numbers of personnel by 10of personnel by 10 ~~percent~~% as approved by Congress; or as approved by Congress; or
 results from any general savings, including savings from a reduction in  results from any general savings, including savings from a reduction in
personnel, that would result in a change in existing PPAs approved by personnel, that would result in a change in existing PPAs approved by
Congress.Congress.4748
Section 7015(b) of the act further provides that such reprogramming are Section 7015(b) of the act further provides that such reprogramming are ~~al owable~~allowable if the if the
appropriations committees are notified 15 days in advance of an obligation. Once appropriations appropriations committees are notified 15 days in advance of an obligation. Once appropriations
are enacted for a fiscal year, agencies are enacted for a fiscal year, agencies ~~typical y~~typically submit a “spending” or “operating” plan to the submit a “spending” or “operating” plan to the
appropriations committees to establish a baseline for the application of reprogramming and appropriations committees to establish a baseline for the application of reprogramming and
transfer authorities for that fiscal year.transfer authorities for that fiscal year.48
49 In addition to the requirements in appropriations acts, guidance on the specific reprogramming In addition to the requirements in appropriations acts, guidance on the specific reprogramming
procedures that agencies are to follow is often provided in report language. Such guidance could procedures that agencies are to follow is often provided in report language. Such guidance could
~~include:~~include
 the level of detail that triggers notification requirements or special procedures for  the level of detail that triggers notification requirements or special procedures for
certain accounts, certain accounts,49
50  the form of notification and approval,  the form of notification and approval,
 the information that the committee requires from the agency in order to evaluate  the information that the committee requires from the agency in order to evaluate
the reprogramming request, and the reprogramming request, and
 a final deadline for  a final deadline for al all such requests during the fiscal year.such requests during the fiscal year.5051
For example, the Senate Appropriations Committee’s report that accompanied the committee’s For example, the Senate Appropriations Committee’s report that accompanied the committee’s
FY2016 State-Foreign Operations FY2016 State-Foreign Operations ~~bil~~ bill included the following instructions that supplemented the included the following instructions that supplemented the
statutory guidance discussed above (S.Rept. 114-79):statutory guidance discussed above (S.Rept. 114-79):
The Committee directs the Department of State and other agencies funded by the act to The Committee directs the Department of State and other agencies funded by the act to
notify the Committee of reprogrammings of funds as required by sections 7015 and 7019 notify the Committee of reprogrammings of funds as required by sections 7015 and 7019
of the act at the most detailed level of either the CBJ, the act, or accompanying report, and of the act at the most detailed level of either the CBJ, the act, or accompanying report, and
the Committee expects to be notified of any significant departure from the CBJ or of any the Committee expects to be notified of any significant departure from the CBJ or of any

46 47 Fisher, Fisher, Presidential Spending Power, pp. 76-77, 81-84. , pp. 76-77, 81-84.
4748 P.L. 116-260, Division K, P.L. 116-260, Division K, ~~T itle~~Title VII, §7015(b). VII, §7015(b).
4849 See, See, for example, H.R. 7668 (116th Cong.), Section 608, for a statutory requirement for an operation plan and for example, H.R. 7668 (116th Cong.), Section 608, for a statutory requirement for an operation plan and
additional specifications as to the contents. Such requirements and specifications may also be provided by report additional specifications as to the contents. Such requirements and specifications may also be provided by report
language.language. ~~See~~ See H.Rept. 116-452, pp. 2-3; H.Rept. 116-444, pp. 5-6; and H.Rept. 116-111, pp. 5-6. H.Rept. 116-452, pp. 2-3; H.Rept. 116-444, pp. 5-6; and H.Rept. 116-111, pp. 5-6.
4950 See, See, for example, H.Rept. 116-452, pp. 2-3; and H.Rept. 116-445, pp. 10-11. for example, H.Rept. 116-452, pp. 2-3; and H.Rept. 116-445, pp. 10-11.
5051 See, See, for example, H.Rept. 116-101, pp. 5-6; and H.Rept. 116-122, pp. 5-7. for example, H.Rept. 116-101, pp. 5-6; and H.Rept. 116-122, pp. 5-7.
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commitment that will require significant funding in future years. The Committee directs commitment that will require significant funding in future years. The Committee directs
thatthat ~~staffing levels and future year impacts of reprogrammings be included with such~~
~~notifications.51~~
~~Additional~~ staffing levels and future year impacts of reprogrammings be included with such notifications.52 Additional guidance in report language, such as the example above, could be provided guidance in report language, such as the example above, could be provided ~~annual y~~
annually or on a standing basis.or on a standing basis.52
53 Comparison with the Budget Resolution
When the House and Senate agree to a budget resolution, that resolution creates enforceable When the House and Senate agree to a budget resolution, that resolution creates enforceable
limits on the level of budget authority provided in appropriations measures considered by the limits on the level of budget authority provided in appropriations measures considered by the
House and Senate.House and Senate.5354 Through the budget resolution, the appropriations committees receive a Through the budget resolution, the appropriations committees receive a
procedural limit on the amount of discretionary budget authority for the upcoming fiscal year, procedural limit on the amount of discretionary budget authority for the upcoming fiscal year,
which is referred to as a 302(a) which is referred to as a 302(a) ~~al ocation.54~~allocation.55 Each appropriations committee further divides this Each appropriations committee further divides this
~~al ocation~~allocation among its 12 subcommittees, which are referred to as the subcommittees’ 302(b) among its 12 subcommittees, which are referred to as the subcommittees’ 302(b)
~~subal ocations.55~~suballocations.56 The 302(b) The 302(b) ~~subal ocation~~suballocation for a subcommittee restricts the amount of budget for a subcommittee restricts the amount of budget
authority availableauthority available for the agencies, projects, and activities under its jurisdiction, effectively for the agencies, projects, and activities under its jurisdiction, effectively
acting as a procedural cap on the amount of spending in each of the 12 regular appropriations acting as a procedural cap on the amount of spending in each of the 12 regular appropriations
~~bil s~~bills. The 302(a) . The 302(a) ~~al ocation~~allocation and 302(b) and 302(b) ~~subal ocations~~suballocations can be enforced through Congressional can be enforced through Congressional
Budget Act points of order raised during floor consideration of the appropriations Budget Act points of order raised during floor consideration of the appropriations ~~bil s.56~~bills.57
The Budget Act was intended to provide a framework whereby Congress could evaluate the The Budget Act was intended to provide a framework whereby Congress could evaluate the
future effects of past budgetary decisions, as future effects of past budgetary decisions, as ~~wel~~ well as those that were currently under as those that were currently under
consideration. To support this end, the Budget Act required the inclusion of certain information in consideration. To support this end, the Budget Act required the inclusion of certain information in
reports accompanying any legislation “providing new budget authority or tax expenditures” that reports accompanying any legislation “providing new budget authority or tax expenditures” that
would be relevant to making such budgetary decisions.would be relevant to making such budgetary decisions.5758 In addition to these general In addition to these general
requirements, for regular and supplemental appropriations measures (but not CRs) the Budget Act requirements, for regular and supplemental appropriations measures (but not CRs) the Budget Act
mandates that committee reports accompanying regular and supplemental appropriations mandates that committee reports accompanying regular and supplemental appropriations
measures include a statement comparing the funding levels in the measure to the applicable measures include a statement comparing the funding levels in the measure to the applicable
302(b) 302(b) ~~subal ocations.58~~suballocations.59 This statement must also be included in a conference report, if available This statement must also be included in a conference report, if available
in a timely manner, and is to be provided after consultation with the Congressional Budget in a timely manner, and is to be provided after consultation with the Congressional Budget
~~Office.59~~

51Office.60 52 S.Rept. 114-79, p. 11. S.Rept. 114-79, p. 11.
5253 See, See, for example, H.Rept. 116-448, p. 11, which notes that the standing guidance with regard to reprogramming that for example, H.Rept. 116-448, p. 11, which notes that the standing guidance with regard to reprogramming that
waswas previously provided in the explanatory statement corresponding to Division D of P.L. 116-94 continues to be in previously provided in the explanatory statement corresponding to Division D of P.L. 116-94 continues to be in
effect. effect.
5354 As provided under the Congressional Budget As provided under the Congressional Budget Act of 1974 (P.L. 93-344; 88 Stat. 297; 2 U.S.C. §§601-688). Act of 1974 (P.L. 93-344; 88 Stat. 297; 2 U.S.C. §§601-688).
5455 Congressional Budget Congressional Budget Act, §302(a) (2 U.S.C.Act, §302(a) (2 U.S.C. §633). §633).
5556 Congressional Budget Congressional Budget Act, §302(b) (2 U.S.C.Act, §302(b) (2 U.S.C. §633). §633).
5657 Primarily, these allocations are enforced through points of order under the Congressional Budget Primarily, these allocations are enforced through points of order under the Congressional Budget ~~Act~~ Act, Sections 302(f) , Sections 302(f)
and 311. Enforcement of the statutory spending caps may occur through points of order that are raised duringand 311. Enforcement of the statutory spending caps may occur through points of order that are raised during House or House or
Senate floor consideration under the Congressional BudgetSenate floor consideration under the Congressional Budget Act, Section 314(f). For further information with regard to Act, Section 314(f). For further information with regard to
points of order in the congressional budgetpoints of order in the congressional budget process, see CRSprocess, see CRS Report 97-865, Report 97-865, Points of Order in the Congressional
Budget Process. .
57 58 For example, whenever a committee reports a measure providing new For example, whenever a committee reports a measure providing new ~~budget~~ budget authority or tax expenditures, the authority or tax expenditures, the
committee must include in the accompanying report certain budgetary information,committee must include in the accompanying report certain budgetary information, including an estimate by the including an estimate by the
Congressional BudgetCongressional Budget Office (CBO) of the five-year outlay projections associated with the budgetOffice (CBO) of the five-year outlay projections associated with the budget authority in the bill, authority in the bill,
if such an estimate is “if such an estimate is “ timely timely ~~submit ted~~submitted before such before such report is filed” (Congressional Budgetreport is filed” (Congressional Budget Act, §308(a)(1)(B) [2 Act, §308(a)(1)(B) [2
U.S.C.U.S.C. §639]). §639]).
5859 Congressional Budget Congressional Budget Act, §308(a)(1)(A) (2 U.S.C. §639). Act, §308(a)(1)(A) (2 U.S.C. §639).
~~59 T he~~60 The House reiterated this Budget Act requirement in Rule House reiterated this Budget Act requirement in Rule XIII, clauseXIII, clause 3(c)(2). 3(c)(2).
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The information required by the Budget Act is The information required by the Budget Act is ~~usual y~~usually provided in a separate section of House provided in a separate section of House
and Senate appropriations reports, as and Senate appropriations reports, as ~~il ustrated i~~nillustrated in Figure 4 by the excerpt below from the House by the excerpt below from the House
report accompanying the FY2019 Department of Homeland Security appropriations report accompanying the FY2019 Department of Homeland Security appropriations ~~bil~~ bill: :
Figure 4. Comparison with the Budget Resolution
H.Rept. 115-948 accompanying the FY2019 Department of Homeland Security, as reported by the House H.Rept. 115-948 accompanying the FY2019 Department of Homeland Security, as reported by the House
Appropriations Committee (H.R. 6776) Appropriations Committee (H.R. 6776)

Source: H.Rept. 115-948, p. 139.H.Rept. 115-948, p. 139.
Language Changing Existing Law
Both the House and the Senate have internal rules and long-standing practices that promote the Both the House and the Senate have internal rules and long-standing practices that promote the
separation of money and policy decisions. These rules and practices are derived from the separation of money and policy decisions. These rules and practices are derived from the
principle that the debates and decisions about the activities of the federal government should be principle that the debates and decisions about the activities of the federal government should be
distinct from the debates and decisions about the level at which those activities are funded. As a distinct from the debates and decisions about the level at which those activities are funded. As a
result of those rules and long-standing practices, Congress has created distinct processes for result of those rules and long-standing practices, Congress has created distinct processes for
authorizing—which establishes government entities, activities, or programs in law—and authorizing—which establishes government entities, activities, or programs in law—and
appropriating—which provides funding for authorized entities, activities, and programs. appropriating—which provides funding for authorized entities, activities, and programs.
One aspect of Congress’s separation of the authorization and appropriation processes is that the One aspect of Congress’s separation of the authorization and appropriation processes is that the
rules of the House and Senate rules of the House and Senate ~~typical y~~typically prohibit legislative prohibit legislative provisions from being included in provisions from being included in
appropriations measures. These rules were appropriations measures. These rules were ~~formal y~~formally established in both chambers in the mid-19th established in both chambers in the mid-19th
century to address concern that the inclusion of extraneous legislative matters was leading to century to address concern that the inclusion of extraneous legislative matters was leading to
delays in the appropriations process.delays in the appropriations process.6061 As currently provided in House Rule XXI, clause 2, the As currently provided in House Rule XXI, clause 2, the
House prohibits including legislativeHouse prohibits including legislative provisions in general appropriations provisions in general appropriations ~~bil s~~bills and amendments and amendments

60 61 For an overview of the development of the House’s rules against including For an overview of the development of the House’s rules against including legislative provisions in appropriations legislative provisions in appropriations
measuresmeasures ~~during~~ during the 19th century, see Asher C. Hinds, the 19th century, see Asher C. Hinds, Hinds’ Precedents of the House of Representatives of the United
States (Washington: GPO, 1907-1908), vol. 4, §3578. For a discussion (Washington: GPO, 1907-1908), vol. 4, §3578. For a discussion of the Senate’s rules, see Schick,of the Senate’s rules, see Schick, Legislation,
Appropriations, and Budgets, pp. 14-19 (available to congressional clients upon request). , pp. 14-19 (available to congressional clients upon request).
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thereto. thereto.6162 Senate Rule XVI prohibits amendments to general appropriations measures that propose Senate Rule XVI prohibits amendments to general appropriations measures that propose
~~legislative~~ legislative language not contained in existing law, except under certain circumstances.language not contained in existing law, except under certain circumstances.62
63 This restriction, however, does not apply to proper “limitation” provisions. These provisions This restriction, however, does not apply to proper “limitation” provisions. These provisions
negatively restrict either the purpose, amount, or availability of appropriated funds without negatively restrict either the purpose, amount, or availability of appropriated funds without
changing existing or creating new law. Because they affect only how an agency uses appropriated changing existing or creating new law. Because they affect only how an agency uses appropriated
funds, limitation provisions are distinct from other forms of legislative provisions and are funds, limitation provisions are distinct from other forms of legislative provisions and are ~~al owed~~allowed
under House and Senate rules. Nevertheless, these provisions can limit the ability of agencies to under House and Senate rules. Nevertheless, these provisions can limit the ability of agencies to
spend funds for specified purposes.spend funds for specified purposes.63
64 Beginning Beginning in the 1930s, a number of the House Appropriations subcommittees began to include in the 1930s, a number of the House Appropriations subcommittees began to include
either lists of legislationeither lists of legislation and limitations in appropriations measures (or statements to the effect and limitations in appropriations measures (or statements to the effect
that the measure contained no new legislative provisions or limitations) in their accompanying that the measure contained no new legislative provisions or limitations) in their accompanying
committee reports.committee reports.6465 However, the form and level of detail in those lists was highly variable. To However, the form and level of detail in those lists was highly variable. To
provide the House with more consistent information about the legislation that the House provide the House with more consistent information about the legislation that the House
Appropriations Committee was including in general appropriations measures, the House added a Appropriations Committee was including in general appropriations measures, the House added a
requirement in 1974 that the Appropriations Committee reports include “a concise statement requirement in 1974 that the Appropriations Committee reports include “a concise statement
describing the effect of any provision of the accompanying describing the effect of any provision of the accompanying ~~bil~~ bill that directly or indirectly changes that directly or indirectly changes
the application of existing law.”the application of existing law.”6566 This requirement, which encompasses legislative language, is This requirement, which encompasses legislative language, is
currently codified in House Rule XIII, clause 3(f)(1)(A).currently codified in House Rule XIII, clause 3(f)(1)(A).6667 An example of such a list is provided An example of such a list is provided
in the report accompanying the FY2021 Departments of Transportation, Housing and Urban in the report accompanying the FY2021 Departments of Transportation, Housing and Urban
Development, and Related Agencies appropriations Development, and Related Agencies appropriations ~~bil~~ bill excerpted below excerpted below inin Figure 5. 62 Figure 5.

61 In the House, general appropriations bills are the annual appropriations acts (or any combination thereof) and any In the House, general appropriations bills are the annual appropriations acts (or any combination thereof) and any
supplemental appropriations acts that cover supplemental appropriations acts that cover ~~mo re~~more than one agency. CRs are not considered to be general appropriations than one agency. CRs are not considered to be general appropriations
bills.bills. ~~See~~ See Johnson, Sullivan,Johnson, Sullivan, and Wickham, and Wickham, House Practice, ch. 4, §3. , ch. 4, §3.
62 63 In the Senate, general appropriations bills are the annual appropriations acts (or any combination thereof) and any In the Senate, general appropriations bills are the annual appropriations acts (or any combination thereof) and any
supplemental or continuing appropriations acts that cover more than one agency or purpose. See Floyd M. Riddicksupplemental or continuing appropriations acts that cover more than one agency or purpose. See Floyd M. Riddick and and
Alan S.Alan S. Frumin, Frumin, Riddick’s Senate Procedure: Precedents and Practices, 101st Cong., 2nd sess., S.Doc. 101-28 , 101st Cong., 2nd sess., S.Doc. 101-28
(Washington: GPO, 1992), (Washington: GPO, 1992), ppp. 159. . 159.
6364 For further information about these general principles, including For further information about these general principles, including what constitutes legislative provisions in what constitutes legislative provisions in
appropriations bills, see CRSappropriations bills, see CRS Report R41634, Report R41634, ~~Lim itations~~Limitations in Appropriations Measures: An Overview of Procedural
Issues. .
64 65 For early examples of these lists, see H.Rept. 73-1195, pp. 17-21; H.Rept. 73-335, p. 15; and H.Rept. 73-449, pp. 27- For early examples of these lists, see H.Rept. 73-1195, pp. 17-21; H.Rept. 73-335, p. 15; and H.Rept. 73-449, pp. 27-
28. 28.
6566 H.Res. 988, 93rd Cong. For further information on the purpose of this requirement, see House debate, H.Res. 988, 93rd Cong. For further information on the purpose of this requirement, see House debate, Congressional
Record, vol. 120, part 26 (October 8, 1974), pp. 34416, vol. 120, part 26 (October 8, 1974), pp. 34416 -34419. -34419.
66 67 In addition to the requirement for a summary of changes in existing law, House In addition to the requirement for a summary of changes in existing law, House ~~Rule~~ Rule XIII, clauseXIII, clause 3(e)(1)—3(e)(1)—
sometimes referred to as the “Ramseyer Rule”—requiressometimes referred to as the “Ramseyer Rule”—requires that all committee reports include a comparative print of that all committee reports include a comparative print of
languagelanguage in the bill “in the bill “ proposing to repeal or amend a statute or part thereof.” Any legislative languageproposing to repeal or amend a statute or part thereof.” Any legislative language that would repeal that would repeal
or amend existing lawor amend existing law ~~would also be included~~ would also be included in that comparative display. in that comparative display.
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Figure 5. Changes in the Application of Existing Laws
H.Rept. 116-452 H.Rept. 116-452 , accompanying the Departments of Transportation, and Housing and Urban , accompanying the Departments of Transportation, and Housing and Urban
Development appropriations, as reported by the House Appropriations Committee (H.R. 7616) Development appropriations, as reported by the House Appropriations Committee (H.R. 7616)

Source: H.Rept. 116-452, p. 163. H.Rept. 116-452, p. 163.
In the Senate, there is no similar rule that requires the Senate Appropriations Committee to In the Senate, there is no similar rule that requires the Senate Appropriations Committee to
include in committee reports a list or description of legislative provisions in the appropriations include in committee reports a list or description of legislative provisions in the appropriations
measures or committee amendments reported from the committee. However, Senate Rule XXVI, measures or committee amendments reported from the committee. However, Senate Rule XXVI,
paragraph 12, sometimes referred to as the “Cordon Rule,” requires that the committee report paragraph 12, sometimes referred to as the “Cordon Rule,” requires that the committee report
include a comparative print of language “repealing or amending any statute or part thereof.” Any include a comparative print of language “repealing or amending any statute or part thereof.” Any
legislativelegislative language that would directly repeal or amend existing law would be included in that language that would directly repeal or amend existing law would be included in that
comparative display in the Senate Appropriations Committee’s report. comparative display in the Senate Appropriations Committee’s report.
Appropriations Not Authorized by Law
The rules of the House and Senate distinguish between authorizations and appropriations. These The rules of the House and Senate distinguish between authorizations and appropriations. These
rules also require that an agency, program, or activity be authorized by law prior to when rules also require that an agency, program, or activity be authorized by law prior to when
appropriations are provided. The authorization for subsequent appropriations may be explicit (i.e., appropriations are provided. The authorization for subsequent appropriations may be explicit (i.e.,
“there is hereby authorized to be appropriated”) or implied by the statutory authority that creates “there is hereby authorized to be appropriated”) or implied by the statutory authority that creates
and governs the entity.and governs the entity.6768 An appropriation is said to be “unauthorized” when such authorization An appropriation is said to be “unauthorized” when such authorization
(explicit or implicit) has never been enacted or, if previously enacted, has terminated or expired.(explicit or implicit) has never been enacted or, if previously enacted, has terminated or expired.68

6769 68 In the absence of an explicit authorization of appropriations, it is generally understood that statutory authority to In the absence of an explicit authorization of appropriations, it is generally understood that statutory authority to
administer a program or engageadminister a program or engage in an activity, sometimes referred to as “in an activity, sometimes referred to as “ organic” or “organic” or “ enabling” legislation, also enabling” legislation, also
provides implicit authorization to appropriate for such program or activity (GAO, provides implicit authorization to appropriate for such program or activity (GAO, Principles of Federal Appropriations
Law, 2-54 to 2-55). , 2-54 to 2-55).
68 69 For a summary of congressional practices related to the form of authorizations and their effect on the occurrence and For a summary of congressional practices related to the form of authorizations and their effect on the occurrence and
frequency of unauthorized appropriations, see CRSfrequency of unauthorized appropriations, see CRS Report R43862, Report R43862, Changes in the Purposes and Frequency of
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Congressional concerns about providing appropriations not authorized by law are long Congressional concerns about providing appropriations not authorized by law are long -standing.standing.6970
Like the prohibitions on legislativeLike the prohibitions on legislative language, the formal rules of the House and Senate have language, the formal rules of the House and Senate have
placed restrictions on the consideration of appropriations not authorized by law for more than a placed restrictions on the consideration of appropriations not authorized by law for more than a
150 years—dating back to 1837 in the House and 1850 in the Senate.150 years—dating back to 1837 in the House and 1850 in the Senate.7071 House Rule XXI, clause House Rule XXI, clause
2, prohibits appropriations not previously authorized by law in general appropriations measures 2, prohibits appropriations not previously authorized by law in general appropriations measures
and amendments thereto. In contrast, the prohibition on unauthorized appropriations in Senate and amendments thereto. In contrast, the prohibition on unauthorized appropriations in Senate
Rule XVI, paragraph 1, applies in a more narrow set of circumstances and, most significantly, to Rule XVI, paragraph 1, applies in a more narrow set of circumstances and, most significantly, to
amendments offered by individual Senators during consideration of general appropriations amendments offered by individual Senators during consideration of general appropriations
measures.measures.7172
Despite these rules, appropriations not authorized by law have been provided for certain purposes Despite these rules, appropriations not authorized by law have been provided for certain purposes
for more than a century, and with increasing frequency over the past several decades. In response for more than a century, and with increasing frequency over the past several decades. In response
to concerns that information about such appropriations was lacking during their congressional to concerns that information about such appropriations was lacking during their congressional
consideration, both the House and Senate adopted rules requiring that committee reports for consideration, both the House and Senate adopted rules requiring that committee reports for
general appropriations measures identify the unauthorized appropriations contained therein.general appropriations measures identify the unauthorized appropriations contained therein.7273 In In
the Senate, these requirements were the Senate, these requirements were ~~initial y~~initially adopted in 1970 and are currently in Senate Rule adopted in 1970 and are currently in Senate Rule
XVI, paragraph 7.XVI, paragraph 7.7374 This rule provides that the Senate Appropriations Committee report must This rule provides that the Senate Appropriations Committee report must
identify each amendment containing an appropriation that “is not made to carry out the provisions identify each amendment containing an appropriation that “is not made to carry out the provisions
of an existing law, a treaty stipulation, or an act or resolution previously passed by the Senate of an existing law, a treaty stipulation, or an act or resolution previously passed by the Senate
during that session.” Even when the Senate Appropriations Committee reports an original Senate during that session.” Even when the Senate Appropriations Committee reports an original Senate
~~bil~~ bill and not an amendment to a House-passed appropriations and not an amendment to a House-passed appropriations ~~bil~~ bill, the committee’s report , the committee’s report ~~usual y~~usually
includes a list of unauthorized appropriations included in the includes a list of unauthorized appropriations included in the ~~bil~~ bill. An example of this Senate list is . An example of this Senate list is
provided by the report accompanying the FY2018 Departments of Commerce and Justice, provided by the report accompanying the FY2018 Departments of Commerce and Justice,
Science, and Related Agencies appropriations Science, and Related Agencies appropriations ~~bil excerpted i~~nbill excerpted in Figure 6 belowbelow:

Authorizations of Appropriations. .
6970 For a summary of congressional practices related to the form of authorizations and their effect on the occurrence and For a summary of congressional practices related to the form of authorizations and their effect on the occurrence and
frequency of unauthorized appropriations, see CRSfrequency of unauthorized appropriations, see CRS Report R43862, Report R43862, Changes in the Purposes and Frequency of
Authorizations of Appropriations. .
70 71 Schick, Schick, Legislation, Appropriations, and Budgets, pp. 16-17. , pp. 16-17.
7172 For further information on congressional rules that restrict appropriations not authorized by law, For further information on congressional rules that restrict appropriations not authorized by law, ~~see CRS~~ see CRS Report Report
R42098, R42098, Authorization of Appropriations: Procedural and Legal Issues. .
7273 See See footnotes 54 and 55 for an explanation of what constitutes a general appropriations bill under the rules of the footnotes 54 and 55 for an explanation of what constitutes a general appropriations bill under the rules of the
HouseHouse and Senate. and Senate.
73 74 S.Res. S.Res. 413, 91st Cong. For an explanation of the specific context that led to the adoption of this rule, see 413, 91st Cong. For an explanation of the specific context that led to the adoption of this rule, see
Congressional Record, vol. 116, part 25 (September 25, 1970), p. 33785. , vol. 116, part 25 (September 25, 1970), p. 33785.
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Figure 6. Senate List of Appropriations Not Authorized by Law
S.Rept. 115-139 accompanying the FY2018 Departments of Commerce and Justice, Science, and Related S.Rept. 115-139 accompanying the FY2018 Departments of Commerce and Justice, Science, and Related
Agencies appropriations Agencies appropriations ~~bil~~ bill (S. 1662) (S. 1662)

Source: S.Rept. 115-139, p. 130. S.Rept. 115-139, p. 130.
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In the House, prior to the adoption of a formal rule, the lists of legislation and limitations in In the House, prior to the adoption of a formal rule, the lists of legislation and limitations in
committee reports that were discussed in the “Language Changing Existing Law” section above committee reports that were discussed in the “Language Changing Existing Law” section above
would would ~~occasional y~~occasionally include information about unauthorized appropriations. include information about unauthorized appropriations.7475 In 1995, at the In 1995, at the
beginning of the 104th Congress, the House amended its rules to explicitly require that House beginning of the 104th Congress, the House amended its rules to explicitly require that House
Appropriations Committee reports accompanying regular appropriations Appropriations Committee reports accompanying regular appropriations ~~bil s~~bills include a separate include a separate
list of appropriations not currently authorized by law.list of appropriations not currently authorized by law.7576 Six years later, at the beginning of the Six years later, at the beginning of the
107th Congress, this rule was expanded to require more detailed information, 107th Congress, this rule was expanded to require more detailed information, ~~including:76~~including77
 the last year for which such appropriations were authorized,  the last year for which such appropriations were authorized,
 the level of appropriations authorized for that year,  the level of appropriations authorized for that year,
 the actual level the actual level of appropriations for that year, and of appropriations for that year, and
 the level of appropriations in the  the level of appropriations in the ~~bil~~ bill. .
This requirement is currently codified in House Rule XIII, clause 3(f)(1)(B). This requirement is currently codified in House Rule XIII, clause 3(f)(1)(B).
The House’s rationale for this list also relates to issues that can arise between the authorizing and The House’s rationale for this list also relates to issues that can arise between the authorizing and
appropriations committees when legislative provisions or unauthorized appropriations are appropriations committees when legislative provisions or unauthorized appropriations are
included in appropriations included in appropriations ~~bil s~~bills. For the past few decades, special rules have been used to waive . For the past few decades, special rules have been used to waive
points of order against unauthorized appropriations and legislativepoints of order against unauthorized appropriations and legislative provisions that are in the provisions that are in the
committee version of the committee version of the ~~bil .77~~bill.78 However, if the authorizing committee of jurisdiction objects to However, if the authorizing committee of jurisdiction objects to
any of those provisions, the Rules Committee any of those provisions, the Rules Committee ~~wil~~ will often choose to leave them unprotected by the often choose to leave them unprotected by the
waiver in the special rule.waiver in the special rule.
A recent example of the House Appropriations Committee’s list of Appropriations Not Authorized A recent example of the House Appropriations Committee’s list of Appropriations Not Authorized
by Law is provided by the report accompanying the FY2018 Commerce, Justice, and Science by Law is provided by the report accompanying the FY2018 Commerce, Justice, and Science
appropriations appropriations ~~bil~~ bill (H.Rept. 115-231, pp. 103-109), which is excerpted (H.Rept. 115-231, pp. 103-109), which is excerpted inin Figure 7 below below:

~~74 See,~~ 75 See, for example, H.Rept. 93-1132, pp. 41-42; H.Rept. 99-747, pp. 100-115; and H.Rept. 103-190, pp. 168-171. for example, H.Rept. 93-1132, pp. 41-42; H.Rept. 99-747, pp. 100-115; and H.Rept. 103-190, pp. 168-171.
7576 H.Res. 6, 104th Cong. H.Res. 6, 104th Cong. ~~T he~~The requirements in this rule requirements in this rule do not apply to classified intelligence or national security PPAs. do not apply to classified intelligence or national security PPAs.
7677 H.Res. 5, 107th Cong. H.Res. 5, 107th Cong.
7778 For further information, see CRS For further information, see CRS Report R42933, Report R42933, Regular Appropriations Bills: Terms of Initial Consideration and
~~Am endm ent~~Amendment in the House, FY1996-FY2015. .
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Figure 7. House List of Appropriations Not Authorized by Law
H.Rept. 115-231 accompanying the FY2018 Commerce, Justice, and Science appropriations H.Rept. 115-231 accompanying the FY2018 Commerce, Justice, and Science appropriations ~~bil~~ bill, as reported by the House Appropriations Committee (H.R. , as reported by the House Appropriations Committee (H.R.
3267). 3267).

Source: H.Rept. 115-231, p. 104. H.Rept. 115-231, p. 104.
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Rescissions and Transfers
A rescission is a provision of law that cancels previously enacted budget authority. Such A rescission is a provision of law that cancels previously enacted budget authority. Such
provisions are used to cancel funds for programs or projects. Rescissions of unexpired budget provisions are used to cancel funds for programs or projects. Rescissions of unexpired budget
authority carried in appropriations acts may also serve to offset increases in funding elsewhere in authority carried in appropriations acts may also serve to offset increases in funding elsewhere in
the the ~~bil~~ bill relative to the applicable 302(a) and 302(b) relative to the applicable 302(a) and 302(b) ~~al ocations~~allocations and meet statutory limits on and meet statutory limits on
discretionary spending.discretionary spending.78
79 Transfers occur when funds are moved between accounts and require explicit statutory authority Transfers occur when funds are moved between accounts and require explicit statutory authority
in order to occur. Such transfer authority—that is, the provision in law that authorizes an agency in order to occur. Such transfer authority—that is, the provision in law that authorizes an agency
to transfer funds (to transfer funds (~~usual y~~usually up to a certain amount or percentage of an appropriation)—may be up to a certain amount or percentage of an appropriation)—may be
provided in authorizing laws or in annual appropriations acts. Transfer provisions may also provided in authorizing laws or in annual appropriations acts. Transfer provisions may also
mandate that a transfer occur in a specified amount or at a minimum (“no less than”) budgetary mandate that a transfer occur in a specified amount or at a minimum (“no less than”) budgetary
level. level.
Rescissions and transfer authority are considered to be legislative because they change existing Rescissions and transfer authority are considered to be legislative because they change existing
law.law.7980 Although the House Appropriations Committee does not Although the House Appropriations Committee does not ~~general y~~generally have jurisdiction over have jurisdiction over
legislativelegislative language,language,8081 its jurisdiction was expanded by the Committee Reform Amendments of its jurisdiction was expanded by the Committee Reform Amendments of
1974 to include transfers and rescissions of funds previously provided in appropriations acts. This 1974 to include transfers and rescissions of funds previously provided in appropriations acts. This
expansion was intended to provide more flexibilityexpansion was intended to provide more flexibility to the committee.to the committee.8182 To provide greater To provide greater
transparency to Congress as to the extent to which rescissions and transfers were being proposed transparency to Congress as to the extent to which rescissions and transfers were being proposed
by the House Appropriations Committee, the House adopted a new rule requiring that by the House Appropriations Committee, the House adopted a new rule requiring that
appropriations appropriations ~~bil s~~bills and joint resolutions have separate headings for “Rescissions” and “Transfers and joint resolutions have separate headings for “Rescissions” and “Transfers
of Unexpended Balances.”of Unexpended Balances.”8283 That rule also requires that the committee reports accompanying That rule also requires that the committee reports accompanying
those those ~~bil s~~bills have a separate section that lists have a separate section that lists al all such proposed rescissions and transfers. These such proposed rescissions and transfers. These
requirements are currently codified in House Rule XIII, clause 3(f)(2). requirements are currently codified in House Rule XIII, clause 3(f)(2).
For example, in the report accompanying the FY2021 Department of the Interior, Environment, For example, in the report accompanying the FY2021 Department of the Interior, Environment,
and Related Agencies appropriations and Related Agencies appropriations ~~bil~~ bill, the following lists were included: , the following lists were included:

78 79 For more information about the budgetary scorekeeping of rescissions, see scorekeeping rule For more information about the budgetary scorekeeping of rescissions, see scorekeeping rule 8 in8 in H.Rept. 105-217. H.Rept. 105-217.
7980 Rules of the House of Representatives, One Hundred Sixteenth Congress, H.Doc. 115-177, 115th Cong., 2nd sess., , H.Doc. 115-177, 115th Cong., 2nd sess.,
compiled by compiled by ~~T homas~~Thomas J. Wickham, Parliamentarian (Washington: GPO, 2019), §1063, pp. 905-906. J. Wickham, Parliamentarian (Washington: GPO, 2019), §1063, pp. 905-906.
~~80 T he~~81 The current jurisdiction of the House Appropriations Committee is codified in House current jurisdiction of the House Appropriations Committee is codified in House ~~Rule~~ Rule X, clauseX, clause 1(b). 1(b).
8182 H.Res. 988, 93rd Cong. H.Res. 988, 93rd Cong. ~~T he~~The rationale for this change is discussed rationale for this change is discussed more extensively in H.Rept. 93-916, part II, pp. 29-more extensively in H.Rept. 93-916, part II, pp. 29-
30. 30.
82 83 H.Res. 988, 93rd Cong., H.Rept. 93-916, part II, pp. 29-30. H.Res. 988, 93rd Cong., H.Rept. 93-916, part II, pp. 29-30.
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Figure 8. Rescissions and Transfers
H.Rept. 116-448 accompanying the FY2021 Department of the Interior and Environment appropriations H.Rept. 116-448 accompanying the FY2021 Department of the Interior and Environment appropriations
~~bil~~ bill, as reported by the House Appropriations Committee (H.R. 7612) , as reported by the House Appropriations Committee (H.R. 7612)

Source: H.Rept. 116-448, p. 160. H.Rept. 116-448, p. 160.
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In the Senate, transfers and rescissions are also considered to be legislative language, In the Senate, transfers and rescissions are also considered to be legislative language,8384 but only but only
rescissions are in the jurisdiction of the Senate Appropriations Committee.rescissions are in the jurisdiction of the Senate Appropriations Committee.8485 However, there is no However, there is no
requirement that such provisions be separately identified in the committee report accompanying requirement that such provisions be separately identified in the committee report accompanying
an appropriations measure. an appropriations measure.
Disclosure of Congressionally Directed Spending (“Earmarks”)
The House and Senate have each adopted rules that require disclosure of information related to The House and Senate have each adopted rules that require disclosure of information related to
“congressional earmarks” and ““congressional earmarks” and “~~congressional y~~congressionally directed spending items” under certain directed spending items” under certain
circumstances. Under both chambers’ rules, these terms are understood to mean a provision of a circumstances. Under both chambers’ rules, these terms are understood to mean a provision of a
measure or an item in a committee report that either provides, authorizes, or recommendsmeasure or an item in a committee report that either provides, authorizes, or recommends:
 a specific amount of budgetary resources to a specific entity or targeted to a  a specific amount of budgetary resources to a specific entity or targeted to a
particular congressional district, locality, or state; and particular congressional district, locality, or state; and
 is included primarily at the request of a Member.  is included primarily at the request of a Member.8586
The information about these spending items is included in committee reports accompanying The information about these spending items is included in committee reports accompanying
appropriations measures reported by both the House and Senate Appropriations Committees as appropriations measures reported by both the House and Senate Appropriations Committees as
~~wel~~ well as explanatory text accompanying measures not reported by the appropriations committees.as explanatory text accompanying measures not reported by the appropriations committees.86
87 With regard to appropriations measures reported from the appropriations committees, the practice With regard to appropriations measures reported from the appropriations committees, the practice
of the committees is to include a list of congressional earmarks or of the committees is to include a list of congressional earmarks or ~~congressional y~~congressionally directed directed
spending items contained in such measures (and the measure’s accompanying report) in the spending items contained in such measures (and the measure’s accompanying report) in the
committee reports.committee reports.8788 House Rule XXI, clause 9, and Senate Rule XLIV also require the disclosure House Rule XXI, clause 9, and Senate Rule XLIV also require the disclosure
of earmarks or of earmarks or ~~congressional y~~congressionally directed spending items contained in a conference report (and directed spending items contained in a conference report (and
JESs), as JESs), as ~~wel~~ well as additional types of measures and amendments.as additional types of measures and amendments.88
89 The following table from the FY2022 Financial Services and General Government regular The following table from the FY2022 Financial Services and General Government regular
appropriations appropriations ~~bil~~ bill (H.R. 4345) reported by the House Appropriations Committee is an (H.R. 4345) reported by the House Appropriations Committee is an ~~il ustrative~~illustrative
example of how committee reports are used to disclose earmarks contained in an appropriations example of how committee reports are used to disclose earmarks contained in an appropriations
~~bil~~ bill or its accompanying committee report: or its accompanying committee report:

83 84 For rescissions, For rescissions, see Riddicksee Riddick and Frumin, and Frumin, Riddick’s Senate Procedure, p. 176. , p. 176.
~~84 T he~~85 The current jurisdiction of the Senate Appropriations Committee is codified in current jurisdiction of the Senate Appropriations Committee is codified in Senate RuleSenate Rule XXV,XXV, paragraph 1(b). paragraph 1(b).
~~85 T he~~86 The requested budgetary requested budgetary resources may take the form of “discretionary budget authority, credit authority, or other resources may take the form of “discretionary budget authority, credit authority, or other
spending authority for a contract, loan, loan guarantee, or other expenditure.” Such budgetaryspending authority for a contract, loan, loan guarantee, or other expenditure.” Such budgetary ~~resources~~ resources also have to be also have to be
provided outside of a “statutory or administrative formula-driven or competitive award process.” Seeprovided outside of a “statutory or administrative formula-driven or competitive award process.” See ~~House Rule~~ House Rule XXI, XXI,
clauseclause 9(e), and Senate Rule9(e), and Senate Rule XLIIV, clauseXLIIV, clause 5(a). 5(a).
8687 Under House Rule Under House Rule XXI, clauseXXI, clause ~~9, such disclosure~~ 9, such disclosure is requiredis required to occur in either committee reports for measures to occur in either committee reports for measures
reported by committees or JESsreported by committees or JESs accompanying conference reports. For measures not reported by a committee, the chair accompanying conference reports. For measures not reported by a committee, the chair
of the applicable committee is requiredof the applicable committee is required to provide a list of earmarks or a statement that the measure does not contain to provide a list of earmarks or a statement that the measure does not contain
any earmarks. any earmarks.
Under Senate RuleUnder Senate Rule XLIV, suchXLIV, such ~~disclosure~~ disclosure is requiredis required to occur via “to occur via “ publicly accessiblepublicly accessible congressional websitecongressional website [for] each [for] each
such item through lists, charts, or other similar means” for appropriations measures reported by committees, unreported such item through lists, charts, or other similar means” for appropriations measures reported by committees, unreported
measures, andmeasures, and conference reports. Paragraph 4(b) of Rule XLIV states that committee reports containing a list of conference reports. Paragraph 4(b) of Rule XLIV states that committee reports containing a list of
congressionally directed spendingcongressionally directed spending items and the names of the Senators who requesteditems and the names of the Senators who requested them satisfies the requirements them satisfies the requirements
of Ruleof Rule ~~XLIV~~ XLIV for a bill or joint resolution reported by a committee. for a bill or joint resolution reported by a committee.
~~87 T he~~88 The House Appropriations Committee has instituted additional disclosure House Appropriations Committee has instituted additional disclosure practices for the FY2022 appropriations practices for the FY2022 appropriations
cycle. Memberscycle. Members who request earmarks must disclosewho request earmarks must disclose information about those requests on their official House websites, information about those requests on their official House websites,
and the committee has also created a websiteand the committee has also created a website that compiles links to these disclosures,that compiles links to these disclosures, available at available at
https://appropriations.house.gov/transparency. https://appropriations.house.gov/transparency.
88 89 For more information, see CRS For more information, see CRS Report RS22866, Report RS22866, Earmark Disclosure Rules in the House: Member and Committee
~~Requirem ents~~Requirements;; and CRSand CRS Report RS22867, Report RS22867, ~~Earm ark~~Earmark Disclosure Rules in the Senate: ~~Mem ber and Com m ittee~~
~~Requirem ents~~Member and Committee Requirements. .
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Figure 9. Disclosure of Earmarks and Congressionally Directed Spending
FY2022 Financial Services and General Government regular appropriations FY2022 Financial Services and General Government regular appropriations ~~bil~~ bill (H.R. 4345) (H.R. 4345)

Source: H.Rept. 117-79, p. 127. H.Rept. 117-79, p. 127.

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Appropriations Report Language: Overview of Components and Development

When the accompanying When the accompanying ~~bil~~ bill or report contains earmarks, such tables identify the following or report contains earmarks, such tables identify the following
information about each earmark and information about each earmark and ~~congressional y~~congressionally directed spending item: directed spending item:
 the affected agency and appropriations account,  the affected agency and appropriations account,
 the final recipient of the funds,  the final recipient of the funds,
 the name of the project, the amount of earmarked funding provided, and  the name of the project, the amount of earmarked funding provided, and
 the name of the Representative(s) or Senator(s) who submitted the request.  the name of the Representative(s) or Senator(s) who submitted the request.
Such tables are also included in conference reports and explanatory statements. Such tables are also included in conference reports and explanatory statements.8990
When the When the ~~bil~~ bill or report contains no earmarks, committee reports from the House Appropriations or report contains no earmarks, committee reports from the House Appropriations
Committee accompanying regular appropriations Committee accompanying regular appropriations ~~bil s (as wel~~ bills (as well as JESs) often include a statement as JESs) often include a statement
indicating that neither the appropriations indicating that neither the appropriations ~~bil~~ bill nor its accompanying committee report contains nor its accompanying committee report contains
earmarks.earmarks.9091 The report accompanying the FY2022 Legislative Branch regular appropriations The report accompanying the FY2022 Legislative Branch regular appropriations ~~bil s~~
bills provides an provides an ~~il ustrative~~illustrative example of such a statement. example of such a statement.
Figure 10. Statement Declaring No Earmarks or Congressionally Directed Spending
Items Included in Bill or Accompanying Report
FY2022 Legislative Branch regular appropriations FY2022 Legislative Branch regular appropriations ~~bil~~ bill (H.R. 4346) (H.R. 4346)

Source: H.Rept. 117-80, p. 46. H.Rept. 117-80, p. 46.
Appropriations Report Language Development
Agency, Public, and Member Input
In general, the report language accompanying an appropriations measure is developed by the In general, the report language accompanying an appropriations measure is developed by the
appropriations committees in each chamber. While it is a committee product, it has significant appropriations committees in each chamber. While it is a committee product, it has significant
importance for the congressional consideration of the appropriations measure it accompanies, as importance for the congressional consideration of the appropriations measure it accompanies, as
~~wel~~ well as agency budget execution once the measure becomes law. When drafting reports, the as agency budget execution once the measure becomes law. When drafting reports, the
appropriations committees engage in certain formal and informal practices through which they appropriations committees engage in certain formal and informal practices through which they
may receive input on report language from a range of stakeholders—both within and outside of may receive input on report language from a range of stakeholders—both within and outside of

~~89 See~~ 90 See H.Rept. 111-366. H.Rept. 111-366.
Additionally, House Additionally, House ~~Rule~~ Rule XXI, clauseXXI, clause 9(b), requires9(b), requires the disclosurethe disclosure of earmarks that were not committed by either of earmarks that were not committed by either
house to a conference report nor contained in a committee report of either house on such billhouse to a conference report nor contained in a committee report of either house on such bill or a companion measure. or a companion measure.
~~T he~~The practice is to denote such earmarks with an asterisk in the JES. practice is to denote such earmarks with an asterisk in the JES. For an example of this practice, see U.S.For an example of this practice, see U.S. Congress, Congress,
HouseHouse Committee on Appropriations, Committee on Appropriations, Consolidated Appropriations Act, 2008, Division C—Energy and Water
~~Developm ent~~Development and Related Agencies Appropriations Act, 2008 , committee print, 110th Cong., 1st sess., 2007, p. 621, , committee print, 110th Cong., 1st sess., 2007, p. 621,
https://www.govinfo.gov/content/pkg/CPRThttps://www.govinfo.gov/content/pkg/CPRT -110HPRT39564/pdf/CPRT-110HPRT39564/pdf/CPRT -110HPRT39564-DivisionC.pdf. -110HPRT39564-DivisionC.pdf.
9091 Reports from the Senate Appropriations Committee have typically not included such Reports from the Senate Appropriations Committee have typically not included such statements. statements.
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Congress. For example, information from an agency’s budget justification submitted to the Congress. For example, information from an agency’s budget justification submitted to the
appropriations committees after the President’s budget request may inform the committees’ appropriations committees after the President’s budget request may inform the committees’
prospective funding prospective funding ~~al ocations~~allocations and report directives. and report directives.9192 Other communications between the Other communications between the
committees and agencies, both before and after the President’s budget submission, may also help committees and agencies, both before and after the President’s budget submission, may also help
inform the language that is ultimately included in the committees’ reports. In addition, inform the language that is ultimately included in the committees’ reports. In addition,
stakeholders and other interested groups outside of Congress may communicate their report stakeholders and other interested groups outside of Congress may communicate their report
language and other appropriations preferences to the appropriations committees through letters or language and other appropriations preferences to the appropriations committees through letters or
other communications. other communications.
Members of the House and Senate may also communicate to the appropriations committees their Members of the House and Senate may also communicate to the appropriations committees their
preferences with regard to each of the 12 annual appropriations preferences with regard to each of the 12 annual appropriations ~~bil s~~bills and accompanying report and accompanying report
language. While such communications might occur throughout the budget cycle, the committees language. While such communications might occur throughout the budget cycle, the committees
encourage Members to express their preferences for the upcoming fiscal year through the encourage Members to express their preferences for the upcoming fiscal year through the
submission of “programmatic and language requests,” as submission of “programmatic and language requests,” as ~~wel~~ well as requests for as requests for ~~congressional y~~congressionally
directed spending items, in the beginning stages of the annual appropriations process. directed spending items, in the beginning stages of the annual appropriations process.
Programmatic requests are to fund a program in the Programmatic requests are to fund a program in the ~~bil~~ bill or report at a specified level. Language or report at a specified level. Language
requests are for specific requests are for specific ~~bil~~ bill or report language that is intended to encourage or direct some action or report language that is intended to encourage or direct some action
be taken—or not taken—by an agency. All of these requests are be taken—or not taken—by an agency. All of these requests are ~~usual y~~usually required to be submitted required to be submitted
to the appropriations committees shortly after the President’s budget request has been presented to the appropriations committees shortly after the President’s budget request has been presented
to Congress.to Congress.9293 The parameters for these requests may vary for each of the appropriations The parameters for these requests may vary for each of the appropriations ~~bil s~~bills and and
~~are typical y~~are typically specified through Dear Colleague letters or other communications from the specified through Dear Colleague letters or other communications from the
committees.committees.93
94 Once programmatic, language, and earmark requests for a Once programmatic, language, and earmark requests for a ~~bil~~ bill are submitted, each appropriations are submitted, each appropriations
committee must decide whether to include the requested language in the committee must decide whether to include the requested language in the ~~bil~~ bill or accompanying or accompanying
report, include a modified version of the request, or not include the request at report, include a modified version of the request, or not include the request at al all. In some . In some
instances, if language is requested for inclusion in the instances, if language is requested for inclusion in the ~~bil~~ bill, the committee might decide to include , the committee might decide to include
a version of that language in the committee report instead. a version of that language in the committee report instead.
Committee and Initial Floor Consideration
Each regular appropriations Each regular appropriations ~~bil~~ bill reported from appropriations committees is reported from appropriations committees is ~~usual y~~usually accompanied accompanied
by a written committee report. Committee preparation of an appropriations by a written committee report. Committee preparation of an appropriations ~~bil~~ bill for a markup also for a markup also
includes developing a draft of the committee report that includes developing a draft of the committee report that ~~wil~~ will accompany it. When the House or accompany it. When the House or
Senate Appropriations Committee meets to mark up each appropriations Senate Appropriations Committee meets to mark up each appropriations ~~bil~~ bill, amendments to the , amendments to the
draft report may also be offered and considered. In the House, the final version of the House draft report may also be offered and considered. In the House, the final version of the House
Appropriations Committee’s written report is filed at the same time the Appropriations Committee’s written report is filed at the same time the ~~bil~~ bill is reported to the is reported to the
House. In the Senate, it is House. In the Senate, it is ~~typical y~~typically filed at the same time the filed at the same time the ~~bil~~ bill is reported or soon thereafter. is reported or soon thereafter.
While appropriations measures reported from the Senate Appropriations Committee While appropriations measures reported from the Senate Appropriations Committee ~~typical y~~typically
receive formal committee reports, those regular appropriations measures that are not reported receive formal committee reports, those regular appropriations measures that are not reported

91 92 An early discussion An early discussion of the role of agency budgetof the role of agency budget justifications in the formulation of report language is injustifications in the formulation of report language is in Jeffrey L. Jeffrey L.
Pressman, Pressman, House vs. Senate: Conflict in the Appropriations Process (New (New Haven, CTHaven, CT : Yale University Press, 1966), p: Yale University Press, 1966), p . .
18. 18.
9293 Because Because supplemental appropriations measures are considered on an as-neededsupplemental appropriations measures are considered on an as-needed basis,basis, there is usuallythere is usually not a formal not a formal
process for making programmatic requests to the appropriations committees.process for making programmatic requests to the appropriations committees.
93 94 For more information, see the House Appropriations Committees’ website at https://appropriations.house.gov/ For more information, see the House Appropriations Committees’ website at https://appropriations.house.gov/
appropriations-requests. appropriations-requests.
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from the Senate Appropriations Committee are often associated with draft committee report text from the Senate Appropriations Committee are often associated with draft committee report text
that is released in the context of negotiations to resolve differences.that is released in the context of negotiations to resolve differences.9495
Because the written committee report is a product of that committee’s deliberations rather than a Because the written committee report is a product of that committee’s deliberations rather than a
~~legislative~~ legislative measure itself, it is not directly amendable during the subsequent floor measure itself, it is not directly amendable during the subsequent floor ~~c onsideration~~consideration of of
the appropriations measure. However, Members have previously offered floor amendments that the appropriations measure. However, Members have previously offered floor amendments that
would have the effect of directly or indirectly superseding the directives or funding would have the effect of directly or indirectly superseding the directives or funding ~~al ocations~~allocations in in
the committee report language. For example, during the 117th Congress, the House Appropriations the committee report language. For example, during the 117th Congress, the House Appropriations
Committee report for the FY2022 Energy and Water Development appropriations Committee report for the FY2022 Energy and Water Development appropriations ~~bil~~ bill contained a contained a
provision that provision that ~~al ocated~~allocated “$20,000,000 for the Office of Economic Impact and Diversity” within “$20,000,000 for the Office of Economic Impact and Diversity” within
the Department of Energy’s “Departmental Administration” account.the Department of Energy’s “Departmental Administration” account.9596 Subsequently, an Subsequently, an
amendment was offered on the House floor that proposed to insert the following provision: “None amendment was offered on the House floor that proposed to insert the following provision: “None
of the funds made available by this Act may be used for the Department of Energy’s office of of the funds made available by this Act may be used for the Department of Energy’s office of
Economic Impact and Diversity.”Economic Impact and Diversity.”9697 Had that amendment become law as part of the appropriations Had that amendment become law as part of the appropriations
measures, it would have prevented the $20,000,000 in set-aside funds from being spent for the measures, it would have prevented the $20,000,000 in set-aside funds from being spent for the
office’s activities outlined in the committee report. office’s activities outlined in the committee report.
Resolving Differences
When congressional negotiators resolve differences between the House and Senate versions of an When congressional negotiators resolve differences between the House and Senate versions of an
appropriations measure, those negotiators are appropriations measure, those negotiators are ~~members~~Members of the House and Senate Appropriations of the House and Senate Appropriations
Committees. In addition to producing a final version of the measure, these negotiators also agree Committees. In addition to producing a final version of the measure, these negotiators also agree
to further report language in the form of a JES or other explanatory text. In instances where to further report language in the form of a JES or other explanatory text. In instances where
explanatory text is entered into the explanatory text is entered into the Congressional Record, a provision of the measure , a provision of the measure ~~usual y~~
usually indicates that it is to be treated by the agencies in the same way as a JES.indicates that it is to be treated by the agencies in the same way as a JES.9798 This explanatory text This explanatory text
is is ~~usual y~~usually considered to be the most authoritative source of congressional legislative intent with considered to be the most authoritative source of congressional legislative intent with
regard to that measure.regard to that measure.9899 Once the final version of the legislative Once the final version of the legislative text has been agreed to by the text has been agreed to by the
House and Senate, there are no further formal opportunities to make changes to the House and Senate, there are no further formal opportunities to make changes to the
accompanying report language. accompanying report language.
The explanatory text may be used to reconcile any differences between the House and Senate The explanatory text may be used to reconcile any differences between the House and Senate
Appropriations Committees’ reports. For example, the House and Senate committee report Appropriations Committees’ reports. For example, the House and Senate committee report
language may address certain issues in ways that are difficult to reconcile harmoniously. In these language may address certain issues in ways that are difficult to reconcile harmoniously. In these

94 95 For example, the Senate Appropriations Committee did not report any of the FY2021 regular appropriations bills. For example, the Senate Appropriations Committee did not report any of the FY2021 regular appropriations bills.
~~T he~~The committee published a press release in November 2020 that included links to the bill text and explanatory committee published a press release in November 2020 that included links to the bill text and explanatory
statements for the committee’s drafts of the 12 regular appropriations bills. Seestatements for the committee’s drafts of the 12 regular appropriations bills. See Senate Appropriations Committee, Senate Appropriations Committee,
“Committee Releases FY21 Bills“Committee Releases FY21 Bills in Effort to Advance Process, Produce Bipartisan Results,”in Effort to Advance Process, Produce Bipartisan Results,” press release, November press release, November
10, 2020, https://www.appropriations.senate.gov/news/committee-releases-fy21-bills-in-effort-to-advance-process-10, 2020, https://www.appropriations.senate.gov/news/committee-releases-fy21-bills-in-effort-to-advance-process-
produce-bipartisan-results. produce-bipartisan-results.
9596 H.Rept. 117-98, p. 158. H.Rept. 117-98, p. 158.
9697 Amendment 94 in H.Rept. 117-109, considered and disposed Amendment 94 in H.Rept. 117-109, considered and disposed en bloc in H.Amdt. 83, to H.R. 4502 (117th Cong.); en bloc in H.Amdt. 83, to H.R. 4502 (117th Cong.);
HouseHouse debate, debate, Congressional Record, vol. 167, no. 131 (July 27, 2021), , vol. 167, no. 131 (July 27, 2021), ppp. H4071. H4071 -H4074. -H4074.
9798 For example, during For example, during the 116th Congress, differences between the chambers with regardthe 116th Congress, differences between the chambers with regard to H.R. 133, an omnibus to H.R. 133, an omnibus
measure that contained all 12 regular appropriations bills, weremeasure that contained all 12 regular appropriations bills, were resolved usingresolved using an amendment exchange and not a an amendment exchange and not a
conference report. On December 21, 2020, explanatory text related to that omnibus measure wasconference report. On December 21, 2020, explanatory text related to that omnibus measure was entered into the entered into the
Congressional Record (vol. 166, no. 218, books III-IV, December 21, 2020, pp. H7879-H8851). Section 4 of H.R. 133 (vol. 166, no. 218, books III-IV, December 21, 2020, pp. H7879-H8851). Section 4 of H.R. 133
provided thatprovided that “ “the explanatory statement regarding this Act, printed in the House section of the Congressional Record the explanatory statement regarding this Act, printed in the House section of the Congressional Record
on or about December 21, 2020, and submitted by the Chairwoman of the Committee on Appropriations of the House, on or about December 21, 2020, and submitted by the Chairwoman of the Committee on Appropriations of the House,
shall have the same effect with respect to the allocation of funds and implementation of divisions A through L of this shall have the same effect with respect to the allocation of funds and implementation of divisions A through L of this
Act as if it wereAct as if it were a joint explanatory statement of a committee of conference.” For a further discussiona joint explanatory statement of a committee of conference.” For a further discussion of this practice, of this practice,
see CRSsee CRS ~~Report~~ Report R46899, , Regular Appropriations Acts: Selected Statutory Interpretation Issues. 99 GAO, .
~~98 GAO,~~ Principles of Federal Appropriations Law, 2-98 and 2-99. , 2-98 and 2-99.
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instances, the explanatory text instances, the explanatory text ~~normal y~~normally seeks to clarify how the affected agency is to proceed. In seeks to clarify how the affected agency is to proceed. In
other cases, one committee might have included language in its report that addresses an issue to other cases, one committee might have included language in its report that addresses an issue to
which the other committee’s report is silent. If disagreement exists between the committees with which the other committee’s report is silent. If disagreement exists between the committees with
regard to this report language, the explanatory statement might clarify what action the agency regard to this report language, the explanatory statement might clarify what action the agency
should take. On the other hand, if the original committee language is ultimately acceptable to should take. On the other hand, if the original committee language is ultimately acceptable to
both committees, the explanatory statement might be silent due to an expectation that the agency both committees, the explanatory statement might be silent due to an expectation that the agency
~~wil~~ will follow the originalfollow the original directive. directive.
In current practice, the explanatory statement accompanying the final version of an appropriations In current practice, the explanatory statement accompanying the final version of an appropriations
measure measure ~~usual y~~usually states explicitly how the explanatory text relates to the language contained in any states explicitly how the explanatory text relates to the language contained in any
applicable appropriations committees’ reports. For example, the explanatory statement applicable appropriations committees’ reports. For example, the explanatory statement
accompanying the FY2021 Consolidated Appropriations Act (H.R. 133), which contained accompanying the FY2021 Consolidated Appropriations Act (H.R. 133), which contained al all 12 12
of the FY2021 appropriations acts (Divisions A-L), contained instructions as part of the of the FY2021 appropriations acts (Divisions A-L), contained instructions as part of the
explanation of each of the 12 regular appropriations acts, similar to the following instruction for explanation of each of the 12 regular appropriations acts, similar to the following instruction for
the Department of Agriculture, Rural Development, and Food and Drug Administration regular the Department of Agriculture, Rural Development, and Food and Drug Administration regular
appropriations act (Division A of H.R. 133): appropriations act (Division A of H.R. 133):
The explanatory statement accompanying this division is approved and indicates The explanatory statement accompanying this division is approved and indicates
congressionalcongressional intent.intent. Unless otherwiseUnless otherwise ~~noted, the language set forth in H.Rept.~~ noted, the language set forth in H.Rept. 116-446 116-446
carries the same weight as language included in this explanatory statement and should be carries the same weight as language included in this explanatory statement and should be
complied with unless specifically addressed to the contrary in this explanatory statement. complied with unless specifically addressed to the contrary in this explanatory statement.
While some language is repeated for emphasis, it is not intended to negate the language While some language is repeated for emphasis, it is not intended to negate the language
referred to above unless expressly provided herein.referred to above unless expressly provided herein.99100
As a consequence of these interactions between JESs (or other such explanatory text) and As a consequence of these interactions between JESs (or other such explanatory text) and
committee reports, the committee reports that accompany the committee reports, the committee reports that accompany the ~~bil s initial y~~ bills initially reported by the House reported by the House
and Senate Appropriations Committees might also provide an important indication of and Senate Appropriations Committees might also provide an important indication of
congressional intent even after an appropriations measure has been enacted.congressional intent even after an appropriations measure has been enacted.~~100~~101
Continuing Resolutions
In recent years, appropriations measures that provide continuing appropriations based on a In recent years, appropriations measures that provide continuing appropriations based on a
funding formula have funding formula have ~~typical y~~typically not been accompanied by report language, even not been accompanied by report language, even ~~w hen~~when such such
appropriations are for an entire fiscal year.appropriations are for an entire fiscal year.~~101~~102 For example, for the FY2013 Consolidated and For example, for the FY2013 Consolidated and
Further Continuing Appropriations Act (P.L. 113-6), which contained both regular appropriations Further Continuing Appropriations Act (P.L. 113-6), which contained both regular appropriations
for certain agencies and full-year continuing appropriations for others, detailed explanatory text for certain agencies and full-year continuing appropriations for others, detailed explanatory text
was provided only for the accounts that received regular appropriations.was provided only for the accounts that received regular appropriations.~~102~~103 For full-year CRs, the For full-year CRs, the
committee report language from the current fiscal year that accompanies the regular committee report language from the current fiscal year that accompanies the regular
appropriations covered by that CR may provide some indication of congressional intent.appropriations covered by that CR may provide some indication of congressional intent.~~103~~104 The The
extent to which the funding provided via the CR’s formula is difficult to reconcile with the extent to which the funding provided via the CR’s formula is difficult to reconcile with the

99 100 Congressional Record, vol. 166, no. 218, book III (December 21, 2020), p. H7879. , vol. 166, no. 218, book III (December 21, 2020), p. H7879.
~~100~~101 GAO, GAO, Principles of Federal Appropriations Law, 2-99 and 2-100. , 2-99 and 2-100.
~~101~~102 Although it is Although it is not currently the practice to consider CRs in committee and provide them with report language, not currently the practice to consider CRs in committee and provide them with report language,
committees commonly considered and reported committees commonly considered and reported ~~th ese~~these types of measures as recently as the 102nd Congress. (See, types of measures as recently as the 102nd Congress. (See, e.g., e.g.,
H.Rept. 102-216 and H.Rept. 102-266.) Because the form of appropriations in CRs usuallyH.Rept. 102-216 and H.Rept. 102-266.) Because the form of appropriations in CRs usually ~~differs~~ differs from regular and from regular and
supplemental appropriations measures, many of the report language components for the committee reports supplemental appropriations measures, many of the report language components for the committee reports
accompanying those CRs also differ from those that are discussedaccompanying those CRs also differ from those that are discussed is is this reportthis report . .
~~102~~103 See See Consolidated and Further Continuing Appropriations Act, 2013, 127 Stat. 198Consolidated and Further Continuing Appropriations Act, 2013, 127 Stat. 198 -437. -437.
~~103~~104 A CR A CR typically funds activities that are usually identified with reference to unenacted appropriations measures for typically funds activities that are usually identified with reference to unenacted appropriations measures for
the current fiscal year or the appropriations enacted for a previous fiscal year. the current fiscal year or the appropriations enacted for a previous fiscal year. ~~T hese~~These referenced measures or laws referenced measures or laws are are
the CR’sthe CR’s “coverage.” For further information, see CRS“coverage.” For further information, see CRS Report R46595, Report R46595, Continuing Resolutions: Overview of
~~Com ponents~~Components and Practices. .
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~~al ocations~~allocations and directives in the relevant committee reports, however, may limit those reports’ and directives in the relevant committee reports, however, may limit those reports’
applicability.applicability. Furthermore, the lack of relevant explanatory text accompanying the CR may Furthermore, the lack of relevant explanatory text accompanying the CR may
further limit the effectiveness of the directives in the current year House and Senate committee further limit the effectiveness of the directives in the current year House and Senate committee
reports when they appear to conflict. reports when they appear to conflict.

Author Information

Kevin P. McNellis Kevin P. McNellis

Analyst on Congress and the Legislative Process Analyst on Congress and the Legislative Process

Acknowledgments
This report is an updated version of CRS Report R44124, Appropriations Report Language: This report is an updated version of CRS Report R44124, Appropriations Report Language:
Overview of Development, Components, and Issues for Congress, which was published in 2015. Overview of Development, Components, and Issues for Congress, which was published in 2015.
The author thanks Jessica The author thanks Jessica ~~Tol estrup~~Tollestrup, the author of that report, for her generous assistance and , the author of that report, for her generous assistance and
guidance in producing this updated version. guidance in producing this updated version.

Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan
shared staff to congressional committees and Members of Congress. It operates solely at the behest of and shared staff to congressional committees and Members of Congress. It operates solely at the behest of and
under the direction of Congress. Information in a CRS Report should under the direction of Congress. Information in a CRS Report should ~~n ot~~not be relied upon for purposes other be relied upon for purposes other
than public understanding of information that has been provided by CRS to Members of Congress in than public understanding of information that has been provided by CRS to Members of Congress in
connection with CRS’s institutional role. CRS Reports, as a work of the United States Government, are not connection with CRS’s institutional role. CRS Reports, as a work of the United States Government, are not
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